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
Find out about the zero rate of VAT for certain electronic publications.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Use the online calculator to find out your Alcohol Duty rates.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Find out what you need to do to disincorporate a company and start running it yourself.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Who needs to register for the tax and when, and what you must do before you register.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out which supplies of taxable commodities the full rates of Climate Change Levy do not apply to.
Tax treaties and related documents between the UK and Finland.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
Check which types of passengers or flights are exempt from Air Passenger Duty.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
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).