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
Check the VAT rules for food processing and abattoir services.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
If you made a UK application for action after 1 December 2020, you can extend it to protect your intellectual property rights at least 30 working days before it expires.
Find out how to apply to the Spirit Drinks Verification Scheme, pay fees and comply with the product specification for Dovey Native Botanical Gin.
Check for the latest updates about moving goods using transit and the New Computerised Transit System (NCTS).
Find out about storing, holding or moving goods in duty suspension with an alcoholic products producer approval (APPA).
Get an Advance Valuation Ruling to give you legal confirmation of the correct method to use when valuing your goods and making an import declaration.
Work out the amount of Income Tax or Corporation Tax relief you can claim if you give away or sell land, property or shares to a charity.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Find out how to link your temporary storage facility to the Customs Declaration Service using a Community Systems Provider.
Explains common union transit and the process of a movement using the Common Transit Convention (CTC).
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 …
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Tax treaties and related documents between the UK and Mauritius.
Forms P60 (2023 to 2024) for PAYE software developers.
Find out about the force of law guidance for Plastic Packaging Tax.
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).