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.
To offer credit to consumers you must be authorised by the Financial Conduct Authority (FCA) and join the Financial Services Register
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 14 February 2024
Lack of insurance is a constraint for small firms but a financial product that increases repayment flexibility can be an effective tool for enabling enterprise growth
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 13 May 2024.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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).