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
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Biosecurity and hygiene standards to keep animals safe from bluetongue virus.
If you're going back to university after studying previously or you're repeating a year, this can affect your student finance.
Guidance on householder permitted development rights, which allow improvement and extension of homes without the need to make a planning application.
Business customers can apply to access our electronic services through the portal or Business Gateway.
Get a refund if you’ve made an overpayment on your PAYE bill for the current or a previous tax year.
Check what a paid agent can do on your behalf. How you authorise the agent depends on the tax, and you may need to use paper form 64-8 or an online service.
FCDO travel advice for Canada. Includes safety and security, insurance, entry requirements and legal differences.
Find out when you are permitted to cut and trim hedgerows on or next to land used for agriculture.
A grant to help buy items that improve productivity, manage slurry and improve animal health and welfare. Applications closed at midday on 12 May 2026
Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.
How to subscribe or check if you have access to the Customs Declaration Service.
Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.
How to register if you keep up to 49 birds, including any you keep as pets.
Guidance for sponsors on sponsoring a worker.
Types of model articles of association a limited company can have, including older versions of Table A from previous company legislation.
Use this online tool to help you find the right guidance and support if you owe money to HMRC for tax or penalties.
FCDO travel advice for Japan. Includes safety and security, insurance, entry requirements and legal differences.
The page explains the various ways you can top up your Dart Charge account.
Find out how to make a subject access request to see information held about you. You can also make a request for someone else.
Do not 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).