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
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
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
How to account for VAT on goods that you give away, exchange or offset.
Information on legal requirements and advice for British nationals buying or renting property in Spain.
How someone in Spain can get documents legalised, witnessed or certified, take an oath of British citizenship and obtain informative notes.
The guide to VAT rules and procedures.
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).