Search all content on GOV.UK

Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

• Overview

  If you get tips at work they do not count towards the National Minimum…

• Tips and tax

  You have to pay Income Tax on any tips you get, and may have to pay…

Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.

• Updated: 19 September 2025

Learn more about VAT including accounting schemes, VAT Returns and keeping records.

• Updated: 16 September 2025

Guidance, forms and services for private vets, Official Veterinarians (OVs), Food Competent Certifying Officers (FCCOs), Approved Tuberculin Testers (ATTs) and Certification Support Officers (CSOs).

• Updated: 28 October 2024

Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.

• Updated: 31 December 2020

Learn more about the support available to tax agents and advisers which will help you and your clients.

• Updated: 3 October 2025

United Kingdom Security Vetting (UKSV) is the main UK government provider of security clearances.

• Updated: 27 November 2024

Advice and information for MOT garages and testers.

• Updated: 21 December 2017

Learn more about paying tax and keeping records as a property landlord.

• Updated: 19 September 2025

Watch our caseworkers' top tips to make sure your applications are complete and correct. Avoid more than 20 common requisition points.

• Updated: 22 January 2024