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The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
How to use simplified procedure values to work out the customs value of consignments of whole fruit or vegetables imported into the UK if you're an importer or clearing agent.
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 how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Weights and measures - find out the law on trading standards for packaging and selling products
GAD’s expertise has helped the government develop and implement its circular economy policy on packaging waste.
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