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
Practical guidance to trade unions and employers to promote the improvement of industrial relations and good practice in the conduct of trade union industrial action ballots.
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
How to help prevent money laundering and terrorist financing if you’re a money service or bill payment related business.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Diphtheria immunisation information for public health professionals, including updates.
Immigration staff guidance on criminal history for entry clearance applications in the UK.
How to apply for your immigration health surcharge (IHS) reimbursement if you work in health and care.
The NAA table provides information of changes in regulations and manuals and release date produced by the Military Aviation Authority (MAA).
The SFO traces, restrains and recovers the proceeds of complex economic crime, including fraud, bribery and corruption.
How to apply to the First-tier Tribunal (Property Chamber) Residential Property about leasehold service charges, administration charges or other matters (T541).
Supplementary table for authorities with increased business rates retention arrangements for 2026 to 2027.
As a land owner, occupier or authorised person, use this general licence to kill or take certain species of wild birds by various means to preserve public health or safety.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
How to comply and document compliance with UK GDPR and the Data Protection Act 2018.
What you need to know if you are a creditor with a debt listed in a Debt Relief Order (DRO).
How to get state healthcare if you live, work or study in Cyprus.
An explanation of the people who may be present in a Crown Court hearing.
How Business e-services customers can complete an e-CON application to change the name of a register proprietor through the portal.
Paragraphs 96 to 108
Find out more information on expenses, payments and benefits that are non-taxable.
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 and requires JavaScript).