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 about the VAT place of supply rules if your business sells digital services to private consumers.
Find out about the zero rate of VAT for certain electronic publications.
How to use a cost utility analysis to evaluate your digital health product.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Estimated rate of tuberculosis (TB) per 100,000 people, compiled from World Health Organization (WHO) data for each country and territory.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
British travellers to the US must register with the Electronic System for Travel Authorisation (ESTA) before their journey
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How to measure completion rate: calculations, understanding transactions, what to include, reporting.
How to asses whether your pupils or students need help accessing the internet and resources available to help with access and safeguarding.
Financial accounts relating to business rates retention and non-domestic rates as required under schedule 7b to the Local Government Finance Act 1988.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 and the removal...
When and how you can ask for your visa decision to be reviewed (known as an 'administrative review') - eligibility, forms and when to appeal instead
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.