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
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Statements, research reports and guidance about plans for reopening Hammersmith Bridge.
The rules for driving mobility scooters and powered wheelchairs on roads, pavements and footpaths.
You can appeal an MOT test result if you think it's wrong, for example, if the vehicle failed its MOT and you think it should have passed.
What to do if your vehicle, vehicle part or accessory is recalled, has a registered fault and how to report serious safety defect you find
Use form C179B to declare your vehicle to Customs and claim any relief from duty and VAT that may apply to private motor vehicles exported from the UK before.
Product recall for Röhr Car Battery Charger 45Amp 12V / 24V DFC-50P Intelligent Turbo/Trickle with Battery Repair, Maintain and Jump Start Technology presenting a high risk of electric shock and fire
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
Being stopped by the police or DVSA - fixed penalties, roadside prohibitions, driving without an operator's licence, immobilisation and impounding.
Your legal obligations to ensure the health, safety and welfare of your farm employees and workers
Information about becoming a goods vehicle operator, getting a goods vehicle licence and complying with regulations
Product recall for Röhr Car Battery Charger 10 Amp 6V/12V DFC-10P Intelligent Turbo/Trickle with Battery Repair and Maintainer Technology presenting a high risk of electric shock and fire.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
FCDO travel advice for Ukraine. Includes safety and security, insurance, entry requirements and legal differences.
Find out if you need the Driver Certificate of Professional Competence (CPC) qualification to drive a lorry, bus or coach, or if you could be exempt.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to account for VAT on vehicles and fuel you use for your business.
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
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).