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Guidance and regulation

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  • Find out how to create a Government Gateway account to use the Breathing Space service or reset your sign in credentials.

  • Find out which types of food are zero-rated and which are standard-rated for VAT purposes.

  • Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.

  • A fully searchable PDF of all the Approved Documents.

  • Check if an historic vehicle qualifies for an MOT exemption due to its age.

  • Information about the common side effects of vaccinations that might occur in babies and young children up to 5 years of age.

  • This guide explains when evidence of identity is required and how it should be given. It is aimed at conveyancers (practice guide 67).

  • Guidance for local authorities that will receive funding to deliver the holiday activities and food programme.

  • Understanding your role as an Authorised Corporate Service Provider (ACSP), also known as a Companies House authorised agent.

  • How the further education (FE) college condition allocation is calculated and what FE colleges and designated institutions can spend their allocations on.

  • How to minimise your risk, and what to do if there's a terrorist attack.

  • Guidance for charity trustees about serious incidents: how to spot them and how to report.

  • Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.

  • FCDO travel advice for Zimbabwe. Includes safety and security, insurance, entry requirements and legal differences.

  • Find information on completing the self-employment section of your Self Assessment tax return.

  • Mechanical condition, handlebar, forks and yokes and wheel alignment rules and inspection for motorcycle MOT tests.

  • If you're going back to university after studying previously or you're repeating a year, this can affect your student finance.

  • FCDO travel advice for Romania. Includes safety and security, insurance, entry requirements and legal differences.

  • Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

  • Request reports based on your Customs Declaration Service import and export data.