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
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Visit the UK as a Standard Visitor for tourism, business, study (courses up to 6 months), medical treatment and other activities. Find out whether you need a Standard Visitor visa, or can visit without a visa.
Guidance on how to apply, eligibility and selection criteria for the competition.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
When employers move, employees with mobility clauses, what happens with redundancies, compensation, disputes and company takeovers
Find out which country’s VAT rules to use when supplying services abroad.
Making thank you payments to sponsors, including across different councils. Also checking if guests are paying rent to sponsors, and what to do if they are.
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).