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When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers

Apply for a Temporary Work – Government Authorised Exchange (GAE) visa for work experience, training, research or fellowship - eligibility, extend or switch, family members

• Overview

  You can apply for a Temporary Work – Government Authorised Exchange visa…

• Eligibility

  You must: have a certificate of sponsorship or sponsorship reference…

• Documents you must provide

  When you apply you’ll need to provide: your certificate of sponsorship…

• Apply

  Read the full guidance before you apply. Apply from outside the UK You…

• Your partner and children

  Your partner and children can also apply to join you or stay in the UK as…

• Extend your visa

  You can apply to extend your Temporary Work – Government Authorised…

• Switch to this visa

  You can apply to change (‘switch’) to a Temporary Work – Government…

How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.

• When to do a VAT Return

  A VAT Return is a form you fill in to tell HM Revenue and Customs (HMRC)…

• What to include in a VAT Return

  You’ll need to include: your total sales and purchases the amount of VAT…

• How to send your VAT Return

  You must submit your VAT Return using accounting software that’s…

• Correct errors in your VAT Return

  You can correct errors in returns for the preceding 4 years, as long as…

• Late returns and payment

  If you miss the deadline for submitting your return, HMRC will send you a…

• Interest on underpaid or overpaid VAT

  HM Revenue and Customs (HMRC) will charge you interest if you do not pay…

How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.

• Updated: 23 October 2025

Make arrangements to return home voluntarily if you're in the UK illegally or have claimed asylum by assisted return, voluntary return, AVR, VRS

Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.

• Updated: 23 October 2025

Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.

• Updated: 22 January 2025

Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.

Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.

• Updated: 13 February 2025

Find guidance and information about agreements made between the UK and other countries to combat tax evasion.

• Updated: 16 December 2014