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 how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
What livestock keepers must do when they intend to use someone else's land or buildings temporarily.
American viticultural area
Find out about Machine Games Duty, how the duty is charged and who has to pay.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
What to do when you disagree with a tax decision (HMRC1) - appealing against a decision, getting a review by HMRC and reasonable excuses.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
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).