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
Information and guidance on Social Outcomes Partnerships (also known as Social Impact Bonds) and the Life Chances Fund.
Find out about our Bond Insurance Policy: its benefits, eligibility criteria and how to apply.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Buy Premium Bonds on the National Savings and Investments (NS&I) website.
An insolvency practitioner is not qualified to act in relation to a company or individual unless there is in force security (a bond).
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Details of General Licences issued by OFSI
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
Guidance for organisations certified against the UK digital identity and attributes trust framework as an 'attribute service provider'.
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).