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…
We are the digital centre of government. We serve the public, central government departments and the wider public sector. GDS is part of the Department for Science, Innovation and Technology .
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Policy papers, Sector Plans and documents in support of the UK's Modern Industrial Strategy.
Business plans - download free templates and get help writing a business plan
Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.
GDS Advisory supported UK and international public sector organisations to deliver digital services, technology platforms and transformation programmes.
Accelerate innovation, investment and productivity through world-class science, ensure that new and existing technologies are safely developed and deployed across the UK and drive forward a modern digital government for the benefit of its citizens. DSIT is a ministerial department,...
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).