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
What qualifies as ordinary commuting and private travel for tax purposes.
How we review the information landlords are required to send to us
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Cash basis accounting is the standard way to record your income and…
You can use cash basis if you’re a sole trader or partnership without…
You must keep records of all business income and expenses. You’ll need to…
From 6 April 2024, cash basis became the default method of accounting. You…
Employment Appeal Tribunal Judgment of Lord Fairley on 29 January 2026.
Guidance for industry on flexible approaches to regulation we are taking during the COVID-19 outbreak.
You must include the appropriate legal basis for your application when you apply to MHRA for a marketing authorisation.
All private sector businesses that want to do building control work in England and Wales under the Building Act 1984 (as amended) must apply to register with the Building Safety Regulator (BSR).
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
This guidance relates to Standard Essential Patents licensing.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
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).