Search all content on GOV.UK

Did you mean Clique neste artigo?

• VAT margin schemes

  How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting

  • Overview

    VAT margin schemes tax the difference between what you paid for an item…

  • Eligibility

    You can only use a margin scheme for: second-hand goods works of art…

  • Keeping records

    You must keep the usual VAT records when you use a margin scheme. You must…

  • VAT return

    You must show any goods you bought or sold using a margin scheme on your…

• Understanding money laundering risks and taking action for art market participants
  • Updated: 18 September 2025
• Level of penalty: code of practice (Portuguese accessible)
  • Updated: 1 December 2023
• Research review series: art and design
  • Updated: 22 February 2023
• Approved driving instructor (ADI) part 3 test

  Taking the approved driving instructor (ADI) part 3 test - what you need to bring and what happens during the test.
• Mpox: affected countries

  This page provides an overview of mpox epidemiology, indicating where there may be a risk of clade I and clade II mpox exposure.

  • Updated: 28 January 2026
• Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure

  This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...

  • Updated: 30 March 2026
• Creative Worker visa (Temporary Work)

  Apply for a Temporary Work - Creative Worker visa to work in the UK in the creative industry - eligibility, extend, bring your family.
• Fundraising events: exemption for charities and other qualifying bodies
  • Updated: 20 April 2026
• Civil penalty accreditation scheme (Portuguese)
  • Updated: 1 January 2026