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.
Did you mean tennis tips
FCDO travel advice for Japan. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Romania. Includes safety and security, insurance, entry requirements and legal differences.
Latest FCDO travel advice for France including on entry requirements, safety and security and local laws and customs.
FCDO travel advice for Slovenia. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Réunion. Includes safety and security, insurance, entry requirements and legal differences.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Information on legal requirements and advice for British nationals buying or renting property in Spain.
FCDO travel advice for Tunisia. Includes safety and security, insurance, entry requirements and legal differences.
Travel advice and information if you're planning a winter sports holiday abroad, including things to do before you go and staying safe at your resort.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
FCDO travel advice for Spain. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Cook Islands, Tokelau and Niue. Includes safety and security, insurance, entry requirements and legal differences.
Latest FCDO travel advice for Netherlands including on entry requirements, safety and security and local laws and customs.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
FCDO travel advice for Timor-Leste. Includes safety and security, insurance, entry requirements and legal differences.
Use our guide to plan ways you can safely rediscover summer with your family.
British forces in the south Atlantic, information on the islands, accommodation and facilities for personnel and their families
Check if you need a visa or permit to work in Germany and how to get one if you do.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
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).