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
How to tax employee expenses for entertaining clients.
Find out about more information for the use of pooled cars or vans.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
How we will manage exports if there's a shortage of supply.
How to complete supplementary pages CT600J and what information you need to include.
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).