We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.
How transactions between connected companies should be priced for UK tax purposes.
All references to Area VII are to Area VII within British Fishery Limits only. Details of the approach to managing the over 15 metre Area VII crab and scallop fishing sector to keep the fishery within UK effort limits.
Information relating to the Leasehold and Freehold Reform Bill which was introduced to Parliament on 27 November 2023.
Apply to become an approved authorised treatment facility (AATF) and how to operate legally under the approval.
How to check the tariff rates that apply to goods you import.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find the rates of different taxes, excise duties, interest rates, exchange rates, allowances and levies published by HMRC.
Find out how to get the court to make a detailed assessment of your solicitor's bill if you think it's too expensive. Includes information from the withdrawn 'Bill of costs (SCCO)' guidance.
Technical note on the discount rates to be used by the scheme managers of public service pension schemes in calculating transfers payable from the schemes.
You must confirm you are aware of your tax responsibilities when you first apply for a taxi driver, private hire driver, private hire vehicle operator or scrap metal dealer licence.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Find out if anti-dumping duty, countervailing duty and safeguard measures apply to your goods and how to claim a repayment.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Register or renew registration with the Environment Agency to transport, buy, sell or broker waste.
Find UK trade data from HMRC. Look up data about imports, exports, commodities and traders.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).