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
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
Resources to help local commissioners achieve value for money by estimating the return on investment (ROI) and cost-effectiveness of public health programmes.
FCDO travel advice for Brazil. Includes safety and security, insurance, entry requirements and legal differences.
Your travel insurance could be invalidated if you travel against advice…
This information is for people travelling on a full ‘British citizen’…
This guide also has safety advice for regions of Brazil. Terrorism There…
This section has safety advice for regions of Brazil. It only covers…
Before you travel check that: your destination can provide the healthcare…
The Foreign, Commonwealth & Development Office (FCDO) cannot provide…
Tax and reporting rules for employers who make assets available to employees
This guide outlines the new process for making an appeal to the Planning Inspectorate as a result of The Town and Country Planning (Appeals) (Written Representations Procedure) (England) (Amendment) Regulations 2026
Check the tariff classification for pipette tips.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Advice for DWP decision makers on Universal Credit, PIP and contribution-based JSA and ESA for people who are eligible for Universal Credit.
How businesses can stay on the right side of the law and do right by their customers when using dynamic pricing.
Highlighting common difficulties faced by the services’ mobile population in acquiring credit and offers advice on how to overcome these.
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).