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
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Simplified expenses are a way of calculating some of your business…
Calculate your vehicle expenses using a flat rate for mileage instead of…
Calculate your allowable expenses using a flat rate based on the hours you…
A small number of businesses use their business premises as their home,…
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out about partial exemption special methods for government departments.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Redundancy payments are made up of several different elements. Find out more about how we work out what you’re owed and what we can pay you.
Like other forms of property, you can buy, sell and license IP, it is important you understand the value your trade mark, patent or design.
How transactions between connected companies should be priced for UK tax purposes.
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).