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
Bring photo ID to vote Check what photo ID you'll need to vote in person in the General Election on 4 July.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Employment Tribunal decision.
We’re seeking evidence on the activities of third-party intermediaries in the retail energy market and the extent to which they cause harm (or risk of harm) to customers and the energy system.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Poster to help independent retailers understand what they need to do to comply with consumer law.
This document contains the following information: Discounts to retailers: Report on the general effect on the public interest of the practice of charging some retailers lower prices than others or providing special benefits to some retailers where the difference cannot...
Find out how you can process or store similar free circulation goods in place of goods that you have declared to the UK Freeport customs special procedure.
The Permanent Committee on Geographical Names (PCGN) guidance on English conventional names.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
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).