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
Upper Tribunal Tax and Chancery Decision of UPPER TRIBUNAL JUDGE JONATHAN CANNAN on 03 February 2026
This report examines key themes from our regulation of social landlords over the past year, covering our governance, financial viability and consumer standards.
Headline report November 2024
We promote competition and protect consumers with a clear end goal – economic growth and household prosperity. CMA is a non-ministerial department.
What we require from each different type of landlord and the approach we will take
Surveys HMRC carries out with 5 core customer groups
This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
How to report your involvement in a cartel under our leniency programme and what to expect.
Large business customers’ experiences of interacting with HMRC and their attitudes towards the tax environment.
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).