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
Memorandum presented to the BIS Select Committee.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The processes you need to follow, and the documents you need to submit, when you are a community interest company or you wish to form (or convert to) a community interest company.
First published during the 2022 to 2024 Sunak Conservative government
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
We are inviting views to gather information for the government review of units of measurement for consumer transactions.
First published during the 2019 to 2022 Johnson Conservative government
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction 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).