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  • Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

    • Overview

      If you get tips at work they do not count towards the National Minimum…

    • Tips and tax

      You have to pay Income Tax on any tips you get, and may have to pay…

  • Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing

    • Overview

      As an employer providing clothing to your employees, you have certain tax,…

    • What's exempt

      You do not have to pay tax and National Insurance on most uniforms or…

    • What to report and pay

      If the clothing you provide is not exempt, you may have to report it to HM…

    • Work out the value

      The value of clothing for tax and reporting depends on whether you give or…

    • Technical guidance

      The following guides contain more detailed information: clothing…

  • Rules on what motor insurance you need, what to do if you're in an accident, insurance for driving abroad, penalties for uninsured vehicles and drivers.

    • Overview

      You must have motor insurance to drive your vehicle on UK roads. Third…

    • If you’re in an accident

      If you have an accident causing damage or injury you must give the…

    • Driving abroad

      If you’re driving in most European countries All UK vehicle insurance…

    • Uninsured vehicles

      You must have motor insurance for your vehicle if you use it on roads and…

    • Driving without insurance

      It’s illegal to drive a vehicle on a road or in a public place without at…

  • This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.

  • Find out about the VAT liability of insurance transactions and insurance related services.

  • Find out if you need to pay National Insurance in the UK or in the country you are working in abroad.

  • National Insurance - your National Insurance number, how much you pay, National Insurance rates and classes, check your contributions record.

  • Check what safety requirements and insurance are needed to use a boat on UK rivers, canals, or at sea - boat safety certificates, safety regulations and equipment, disposing of old flares

  • Advice for British people with mental health needs, and their families and carers, while travelling or living abroad.

  • Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.