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• Tax on shopping and services

  VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

  • VAT and duties

    VAT is a tax you pay on most goods and services. % of VAT What the rate…

  • Where you see VAT

    In shops Any VAT due is already included in the price of something you buy…

  • VAT on energy-saving products

    You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…

  • VAT on mobility aids

    If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…

  • Tax-free shopping

    You can only buy tax-free goods from shops: in Great Britain (England,…

  • Alcohol and tobacco duties

    Tobacco Duty is included in the price you pay for cigarettes, cigars and…

  • Fuel Duty

    Fuel Duty is included in the price you pay for petrol, diesel and other…

  • Air Passenger Duty

    Airlines pay Air Passenger Duty (APD) for every passenger who flies from…

  • Insurance Premium Tax

    Insurance Premium Tax (IPT) is usually included in the price you pay for…

• Losing your pension protected allowances

  How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.

  • Updated: 6 April 2025
• Give up (renounce) British citizenship or nationality

  Apply to give up (renounce) your British citizenship or status - ‘declaration of renunciation’

  • Overview

    You can apply to give up (renounce) your British citizenship or status. If…

  • Apply

    Fill in the form online. You’ll usually be able to keep your documents…

  • After you've applied

    You’ll get a ‘declaration of renunciation’ if your application is…

  • Resume your British nationality

    In some cases it’s possible to resume your British nationality after…

• Dismissal: your rights

  Dismissal is when your employer ends your employment - reasons you can be dismissed, unfair and constructive dismissal and what to do if you're dismissed
• Whistleblowing for employees

  Whistleblowing - what it is, who to tell, what to expect and how to complain if you're treated unfairly.
• Lost, stolen or destroyed ATA Carnets

  What to do if your goods are lost, destroyed or stolen under an ATA Carnet.

  • Updated: 20 October 2019
• Dismissing staff

  How to dismiss staff fairly, working within dismissal rules and dealing with dismissals relating to whistleblowing
• Your rights if your employer is insolvent

  If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice
• Enduring power of attorney: acting as an attorney

  Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney
• Growing your business

  Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services