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Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing

• Overview

  As an employer providing clothing to your employees, you have certain tax,…

• What's exempt

  You do not have to pay tax and National Insurance on most uniforms or…

• What to report and pay

  If the clothing you provide is not exempt, you may have to report it to HM…

• Work out the value

  The value of clothing for tax and reporting depends on whether you give or…

• Technical guidance

  The following guides contain more detailed information: clothing…

Towing trailers, caravans and horseboxes with a car, including the weight and size limits, and what licence you need to have

• What you can tow

  You can tow trailers up to a certain weight with your car driving licence.…

• Towing weight and width limits

  Most cars have a maximum weight they can tow. It’s usually listed in the…

• Trailers, caravans and towing equipment

  The equipment you use with your trailer or caravan must: meet certain…

• Towing an American caravan or trailer

  American trailers and caravans do not always meet European safety…

Statistical information on patients that were very seriously injured (VSI) or seriously injured (SI) on Operation Herrick (Afghanistan).

• Updated: 31 October 2016

• Updated: 1 January 2002

• Updated: 24 January 2025

Isis is a men’s prison and young offender institution (YOI) in Thamesmead, South East London. It is named Isis after the ancient name for the River Thames.

• Updated: 18 March 2026

T8 exemption allows you to treat small amounts of waste end-of-life tyres for recovery by baling, shredding, peeling, shaving or granulating.

• Updated: 1 July 2025

• Updated: 1 January 2009

• Updated: 18 November 2025

Dangerous extremists will face tougher ‘supermax’ style restrictions behind bars under Government plans to keep frontline staff safer.

• Updated: 3 February 2026