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
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.
Tax and reporting rules for employers who make assets available to employees
As an employer making assets available for use by your employees, you have…
You do not have to report anything to HM Revenue and Customs (HMRC) or pay…
If the asset is not exempt, you must report it to HM Revenue and Customs…
There are 2 steps to working out how much your asset is worth: Take the…
The following guide contains more detailed information: assets placed at…
Tax and reporting rules for employers providing loans to employees
As an employer providing loans to your employees or their relatives, you…
You might not have to report anything to HMRC or pay tax and National…
If the loans you provide are not exempt, you have to report the costs to…
You can work out the value of loans using HMRC’s PAYE Online or commercial…
The following guides contain more detailed information: beneficial loans:…
Tax and reporting rules for employers loaning computers to employees
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out how to work out the value of your property and get information about pre-return banding checks.
Find out how the Valuation Office Agency (VOA) calculates rateable values for business rates.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Statistics on the change in the rateable value of non-domestic properties as a result of the 2023 revaluation, to be released alongside the publication of the compiled list on 1 April.
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).