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 the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.
An employee’s Class 1 National Insurance is made up of contributions:…
Employers use an employee’s National Insurance category letter when they…
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
The latest reproduction number (R) and growth rate of coronavirus (COVID-19).
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
Business rates are charged on most non-domestic properties - who has to pay, how your rates are calculated, getting a revaluation, what to do if your premises change.
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
Do not 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).