CINXE.COM

Money and tax - GOV.UK

<!DOCTYPE html> <!--[if lt IE 9]><html class="lte-ie8 govuk-template" lang="en"><![endif]--><!--[if gt IE 8]><!--><html class="govuk-template" lang="en"> <!--<![endif]--> <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("https://www.gov.uk/browse/tax","20240511132222","https://web.archive.org/","web","/_static/", "1715433742"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" /> <!-- End Wayback Rewrite JS Include --> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta name="govuk:primary-publishing-organisation" content="Government Digital Service"> <meta name="govuk:public-updated-at" content="2021-04-27T12:24:51Z"> <meta name="govuk:updated-at" content="2024-03-22T17:25:36Z"> <meta name="govuk:first-published-at" content="2015-04-08T10:48:40Z"> <meta name="govuk:content-id" content="71255733-af6c-4887-9991-9b288d8d431f"> <meta name="govuk:schema-name" content="mainstream_browse_page"> <meta name="govuk:rendering-app" content="collections"> <meta name="govuk:publishing-app" content="collections-publisher"> <meta name="govuk:format" content="mainstream_browse_page"> <meta name="govuk:section" content="money and tax"> <meta name="govuk:navigation-list-type" content="default"> <meta name="govuk:navigation-page-type" content="Browse level 1"> <meta name="description" content="Includes debt and Self Assessment"> <meta charset="utf-8"> <title>Money and tax - GOV.UK</title> <script src="/web/20240511132222js_/https://www.gov.uk/assets/static/govuk_publishing_components/vendor/lux/lux-measurer-db6c8505a6690974922b8578eb1f2208d3073807f98d9a048efe9991f8dfc92d.js" async="async"></script> <script src="/web/20240511132222js_/https://www.gov.uk/assets/static/govuk_publishing_components/rum-loader-a65b10e18ceeba3bd8a2eac507c7f2c513cdc82f35097df903fdea87f1dc2e33.js" async="async" data-lux-reporter-script="/assets/static/govuk_publishing_components/vendor/lux/lux-reporter-1505fb1821d2a19b896aad6807de63faf772b2b3c5e395a5e03365c842475655.js"></script> <meta name="govuk:components_gem_version" content="38.3.0"> <script src="/web/20240511132222js_/https://www.gov.uk/assets/static/govuk_publishing_components/load-analytics-1a1a411b3326b5df3477ca95a8c7b8cc1e89893289e09d7194d946707cf76c23.js"></script> <link rel="stylesheet" href="/web/20240511132222cs_/https://www.gov.uk/assets/static/application-afef50a57a05001f4d835d69436b490b253d279ce9fbb6098d0828743a38b4c8.css" media="all"> <!--[if lt IE 9]><script src="/assets/static/govuk_publishing_components/ie-48d43b520ac8ae43b83963837de2215e8592407a75f0f081e9d70f95343799a3.js" crossorigin="anonymous" integrity="sha256-+A7rikJ8aNhHCnu3IVgeMFKFPfCYqkFUSJEV2fv/OSI="></script><![endif]--> <link rel="shortcut icon" href="/web/20240511132222im_/https://www.gov.uk/assets/static/favicon-f54816fc15997bd42cd90e4c50b896a1fc098c0c32957d4e5effbfa9f9b35e53.ico" type="image/x-icon"> <link rel="mask-icon" href="/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-mask-icon-2fe351f48236280e721d129e412ba43b2f720a8d58ebb40d0a0165ac15f1122c.svg" color="#0b0c0c"> <link rel="apple-touch-icon" sizes="180x180" href="/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-apple-touch-icon-180x180-d2d7399ff2ba05372b6b2018cc67053e458a748cceea1a550d804dbec401e3ed.png"> <link rel="apple-touch-icon" sizes="167x167" href="/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-apple-touch-icon-167x167-fcbf4b210746141e7ccd4988af58bfb5a72491e80ebc88fd6a0f0dd846dbce8a.png"> <link rel="apple-touch-icon" sizes="152x152" href="/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-apple-touch-icon-152x152-5807f2166c2f8eb73f2004eea36253dd1876612fac983fda01a072ae9e30d182.png"> <link rel="apple-touch-icon" href="/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-apple-touch-icon-a0a3cc359818efa7776228f878cfca8fa585731a7b495a06615787ed4e9f7ee7.png"> <meta name="theme-color" content="#0b0c0c"> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta property="og:image" content="https://web.archive.org/web/20240511132222im_/https://www.gov.uk/assets/static/govuk-opengraph-image-03837e1cec82f217cf32514635a13c879b8c400ae3b1c207c5744411658c7635.png"> <link rel="alternate" type="application/json" href="/web/20240511132222/https://www.gov.uk/api/content/browse/tax"> <link rel="stylesheet" href="/web/20240511132222cs_/https://www.gov.uk/assets/collections/views/_browse-7de063c0ca401334a8085c2f46839d221457e2dd955f42322097e5d775837d43.css"> <link rel="stylesheet" href="/web/20240511132222cs_/https://www.gov.uk/assets/collections/govuk_publishing_components/components/_lead-paragraph-915638713801f77811fcaef4af5d55dff3a4c560040e1ec7e5aa3f518364d075.css"> <link rel="stylesheet" href="/web/20240511132222cs_/https://www.gov.uk/assets/collections/govuk_publishing_components/components/_cards-e7d7ae2c998dcc49cebe64af58d35418be566261587d84454f2c351808db21de.css"> <meta name="govuk:rendering-application" content="collections"> </head> <body class="gem-c-layout-for-public govuk-template__body"> <script nonce="tkgm3P08IBTrT9Z4Wd8c0w=="> //<![CDATA[ document.body.className += ' js-enabled' + ('noModule' in HTMLScriptElement.prototype ? ' govuk-frontend-supported' : ''); //]]> </script> <div id="global-cookie-message" class="gem-c-cookie-banner govuk-clearfix govuk-cookie-banner js-banner-wrapper" data-module="cookie-banner" data-nosnippet role="region" aria-label="Cookies on GOV.UK" hidden> <div class="govuk-cookie-banner__message govuk-width-container"> <div class="govuk-grid-row"> <div class="govuk-grid-column-two-thirds"> <h2 class="govuk-cookie-banner__heading govuk-heading-m">Cookies on GOV.UK</h2> <div tabindex="-1" class="govuk-cookie-banner__content gem-c-cookie-banner__confirmation"> <span class="gem-c-cookie-banner__content"><p class="govuk-body">We use some essential cookies to make this website work.</p> <p class="govuk-body">We鈥檇 like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.</p> <p class="govuk-body">We also use cookies set by other sites to help us deliver content from their services.</p></span> <p class="gem-c-cookie-banner__confirmation-message--accepted govuk-body" hidden data-ga4-cookie-banner data-module="ga4-link-tracker" data-ga4-track-links-only data-ga4-set-indexes data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;cookie banner&quot;,&quot;section&quot;:&quot;You have accepted additional cookies&quot;}">You have accepted additional cookies. <span class="gem-c-cookie-banner__confirmation-message">You can <a class="govuk-link" data-module="gem-track-click" data-track-category="cookieBanner" data-track-action="Cookie banner settings clicked from confirmation" href="/web/20240511132222/https://www.gov.uk/help/cookies">change your cookie settings</a> at any time.</span></p> <p class="gem-c-cookie-banner__confirmation-message--rejected govuk-body" hidden>You have rejected additional cookies. <span class="gem-c-cookie-banner__confirmation-message">You can <a class="govuk-link" data-module="gem-track-click" data-track-category="cookieBanner" data-track-action="Cookie banner settings clicked from confirmation" href="/web/20240511132222/https://www.gov.uk/help/cookies">change your cookie settings</a> at any time.</span></p> </div> </div> </div> <div class="js-confirmation-buttons govuk-button-group"> <button class="gem-c-button govuk-button" type="submit" data-module="gem-track-click" data-accept-cookies="true" data-track-category="cookieBanner" data-track-action="Cookie banner accepted" data-cookie-types="all">Accept additional cookies</button> <button class="gem-c-button govuk-button" type="submit" data-module="gem-track-click" data-reject-cookies="true" data-track-category="cookieBanner" data-track-action="Cookie banner rejected">Reject additional cookies</button> <a class="govuk-link" href="/web/20240511132222/https://www.gov.uk/help/cookies">View cookies</a> </div> <div hidden class="js-hide-button govuk-button-group"> <button class="gem-c-cookie-banner__hide-button govuk-button" data-hide-cookie-banner="true" data-module="gem-track-click ga4-event-tracker" data-track-category="cookieBanner" data-track-action="Hide cookie banner" data-ga4-event="{&quot;event_name&quot;:&quot;select_content&quot;,&quot;type&quot;:&quot;cookie banner&quot;,&quot;action&quot;:&quot;closed&quot;,&quot;section&quot;:&quot;You have accepted additional cookies&quot;}"> Hide this message </button> </div> </div> </div> <a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" data-module="govuk-skip-link" href="#content">Skip to main content</a> <header role="banner" class="gem-c-layout-super-navigation-header" data-module="gem-track-click ga4-event-tracker ga4-link-tracker" data-track-links-only="" data-ga4-expandable=""> <div class="gem-c-layout-super-navigation-header__container govuk-clearfix"> <div class="govuk-width-container"> <div class="gem-c-layout-super-navigation-header__header-logo"> <a class="govuk-header__link govuk-header__link--homepage" data-track-action="logoLink" data-track-category="headerClicked" data-track-label="https://www.gov.uk" data-track-dimension="GOV.UK" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;external&quot;:&quot;false&quot;,&quot;text&quot;:&quot;GOV.UK&quot;,&quot;section&quot;:&quot;Logo&quot;,&quot;index_link&quot;:1,&quot;index_section&quot;:0,&quot;index_section_count&quot;:2,&quot;index_total&quot;:1}" id="logo" aria-label="Go to the GOV.UK homepage" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/"> <span class="govuk-header__logotype"> <!--[if gt IE 8]><!--> <svg aria-hidden="true" class="govuk-header__logotype-crown gem-c-layout-super-navigation-header__logotype-crown" height="30" width="32" focusable="false" viewbox="0 0 32 30" xmlns="http://www.w3.org/2000/svg"> <path d="M22.6 10.4c-1 .4-2-.1-2.4-1-.4-.9.1-2 1-2.4.9-.4 2 .1 2.4 1s-.1 2-1 2.4m-5.9 6.7c-.9.4-2-.1-2.4-1-.4-.9.1-2 1-2.4.9-.4 2 .1 2.4 1s-.1 2-1 2.4m10.8-3.7c-1 .4-2-.1-2.4-1-.4-.9.1-2 1-2.4.9-.4 2 .1 2.4 1s0 2-1 2.4m3.3 4.8c-1 .4-2-.1-2.4-1-.4-.9.1-2 1-2.4.9-.4 2 .1 2.4 1s-.1 2-1 2.4M17 4.7l2.3 1.2V2.5l-2.3.7-.2-.2.9-3h-3.4l.9 3-.2.2c-.1.1-2.3-.7-2.3-.7v3.4L15 4.7c.1.1.1.2.2.2l-1.3 4c-.1.2-.1.4-.1.6 0 1.1.8 2 1.9 2.2h.7c1-.2 1.9-1.1 1.9-2.1 0-.2 0-.4-.1-.6l-1.3-4c-.1-.2 0-.2.1-.3m-7.6 5.7c.9.4 2-.1 2.4-1 .4-.9-.1-2-1-2.4-.9-.4-2 .1-2.4 1s0 2 1 2.4m-5 3c.9.4 2-.1 2.4-1 .4-.9-.1-2-1-2.4-.9-.4-2 .1-2.4 1s.1 2 1 2.4m-3.2 4.8c.9.4 2-.1 2.4-1 .4-.9-.1-2-1-2.4-.9-.4-2 .1-2.4 1s0 2 1 2.4m14.8 11c4.4 0 8.6.3 12.3.8 1.1-4.5 2.4-7 3.7-8.8l-2.5-.9c.2 1.3.3 1.9 0 2.7-.4-.4-.8-1.1-1.1-2.3l-1.2 4c.7-.5 1.3-.8 2-.9-1.1 2.5-2.6 3.1-3.5 3-1.1-.2-1.7-1.2-1.5-2.1.3-1.2 1.5-1.5 2.1-.1 1.1-2.3-.8-3-2-2.3 1.9-1.9 2.1-3.5.6-5.6-2.1 1.6-2.1 3.2-1.2 5.5-1.2-1.4-3.2-.6-2.5 1.6.9-1.4 2.1-.5 1.9.8-.2 1.1-1.7 2.1-3.5 1.9-2.7-.2-2.9-2.1-2.9-3.6.7-.1 1.9.5 2.9 1.9l.4-4.3c-1.1 1.1-2.1 1.4-3.2 1.4.4-1.2 2.1-3 2.1-3h-5.4s1.7 1.9 2.1 3c-1.1 0-2.1-.2-3.2-1.4l.4 4.3c1-1.4 2.2-2 2.9-1.9-.1 1.5-.2 3.4-2.9 3.6-1.9.2-3.4-.8-3.5-1.9-.2-1.3 1-2.2 1.9-.8.7-2.3-1.2-3-2.5-1.6.9-2.2.9-3.9-1.2-5.5-1.5 2-1.3 3.7.6 5.6-1.2-.7-3.1 0-2 2.3.6-1.4 1.8-1.1 2.1.1.2.9-.3 1.9-1.5 2.1-.9.2-2.4-.5-3.5-3 .6 0 1.2.3 2 .9l-1.2-4c-.3 1.1-.7 1.9-1.1 2.3-.3-.8-.2-1.4 0-2.7l-2.9.9C1.3 23 2.6 25.5 3.7 30c3.7-.5 7.9-.8 12.3-.8" fill="currentColor" fill-rule="evenodd"> </path> </svg> <!--<![endif]--> <!--[if IE 8]> <img src="/assets/static/govuk-logotype-tudor-crown-a1cecf79f9150798c738e5f634032f3d008971833421a909c9b71327cd1820b6.png" alt="" class="govuk-header__logotype-crown-fallback-image" width="32" height="30"> <![endif]--> <span class="govuk-header__logotype-text"> GOV.UK </span> </span> </a> </div> </div> <nav aria-labelledby="super-navigation-menu-heading" class="gem-c-layout-super-navigation-header__content" data-module="super-navigation-mega-menu"> <h2 id="super-navigation-menu-heading" class="govuk-visually-hidden"> Navigation menu </h2> <div class="govuk-width-container gem-c-layout-super-navigation-header__button-width-container"> <div class="gem-c-layout-super-navigation-header__button-container"> <div class="gem-c-layout-super-navigation-header__navigation-item"> <a class="gem-c-layout-super-navigation-header__navigation-item-link" data-track-action="menuLink" data-track-category="headerClicked" data-track-label="/browse" data-track-dimension="Menu" data-track-dimension-index="29" href="/web/20240511132222/https://www.gov.uk/browse"><span class="gem-c-layout-super-navigation-header__navigation-item-link-inner"> Menu </span></a> <button aria-controls="super-navigation-menu" aria-expanded="false" aria-label="Show navigation menu" class="gem-c-layout-super-navigation-header__navigation-top-toggle-button" data-text-for-hide="Hide navigation menu" data-text-for-show="Show navigation menu" data-toggle-desktop-group="top" data-toggle-mobile-group="top" data-tracking-key="menu" data-ga4-event="{&quot;event_name&quot;:&quot;select_content&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;text&quot;:&quot;Menu&quot;,&quot;index_section&quot;:1,&quot;index_section_count&quot;:2,&quot;section&quot;:&quot;Menu&quot;}" hidden="hidden" id="super-navigation-menu-toggle" type="button"> <span class="gem-c-layout-super-navigation-header__navigation-top-toggle-button-inner">Menu</span> </button> </div> <div class="gem-c-layout-super-navigation-header__search-item"> <button id="super-search-menu-toggle" class="gem-c-layout-super-navigation-header__search-toggle-button" aria-controls="super-search-menu" aria-expanded="true" aria-label="Hide search menu" data-text-for-hide="Hide search menu" data-text-for-show="Show search menu" data-toggle-mobile-group="top" data-toggle-desktop-group="top" data-tracking-key="search" data-ga4-event="{&quot;event_name&quot;:&quot;select_content&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;text&quot;:&quot;Search&quot;,&quot;index_section&quot;:2,&quot;index_section_count&quot;:2,&quot;section&quot;:&quot;Search&quot;}" hidden="hidden" type="button"> <span class="govuk-visually-hidden"> Search GOV.UK </span> <svg class="gem-c-layout-super-navigation-header__search-toggle-button-link-icon" width="27" height="27" viewbox="0 0 27 27" fill="none" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" focusable="false"> <circle cx="12.0161" cy="11.0161" r="8.51613" stroke="currentColor" stroke-width="3"></circle> <line x1="17.8668" y1="17.3587" x2="26.4475" y2="25.9393" stroke="currentColor" stroke-width="3"></line> </svg> <span aria-hidden="true" class="gem-c-layout-super-navigation-header__navigation-top-toggle-close-icon" focusable="false"> 脳 </span> </button> <a class="gem-c-layout-super-navigation-header__search-item-link" href="/web/20240511132222/https://www.gov.uk/search"> <span class="govuk-visually-hidden"> Search GOV.UK </span> <svg class="gem-c-layout-super-navigation-header__search-item-link-icon" width="27" height="27" viewbox="0 0 27 27" fill="none" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" focusable="false"> <circle cx="12.0161" cy="11.0161" r="8.51613" stroke="currentColor" stroke-width="3"></circle> <line x1="17.8668" y1="17.3587" x2="26.4475" y2="25.9393" stroke="currentColor" stroke-width="3"></line> </svg> </a> </div> </div> </div> <div id="super-navigation-menu" hidden="hidden" class="gem-c-layout-super-navigation-header__navigation-dropdown-menu"> <div class="govuk-width-container"> <div class="govuk-grid-row gem-c-layout-super-navigation-header__navigation-items"> <div class="govuk-grid-column-two-thirds-from-desktop gem-c-layout-super-navigation-header__column--services-and-information"> <h3 class="govuk-heading-m gem-c-layout-super-navigation-header__column-header"> Services and information </h3> <ul class="gem-c-layout-super-navigation-header__navigation-second-items gem-c-layout-super-navigation-header__navigation-second-items--services-and-information"> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/benefits" data-track-dimension="Benefits" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:1,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/benefits">Benefits</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/births-deaths-marriages" data-track-dimension="Births, death, marriages and care" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:2,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/births-deaths-marriages">Births, death, marriages and care</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/business" data-track-dimension="Business and self-employed" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:3,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/business">Business and self-employed</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/childcare-parenting" data-track-dimension="Childcare and parenting" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:4,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/childcare-parenting">Childcare and parenting</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/citizenship" data-track-dimension="Citizenship and living in the UK" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:5,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/citizenship">Citizenship and living in the UK</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/justice" data-track-dimension="Crime, justice and the law" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:6,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/justice">Crime, justice and the law</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/disabilities" data-track-dimension="Disabled people" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:7,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/disabilities">Disabled people</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/driving" data-track-dimension="Driving and transport" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:8,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/driving">Driving and transport</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/education" data-track-dimension="Education and learning" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:9,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/education">Education and learning</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/employing-people" data-track-dimension="Employing people" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:10,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/employing-people">Employing people</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/environment-countryside" data-track-dimension="Environment and countryside" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:11,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/environment-countryside">Environment and countryside</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/housing-local-services" data-track-dimension="Housing and local services" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:12,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/housing-local-services">Housing and local services</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/tax" data-track-dimension="Money and tax" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:13,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/tax">Money and tax</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/abroad" data-track-dimension="Passports, travel and living abroad" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:14,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/abroad">Passports, travel and living abroad</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/visas-immigration" data-track-dimension="Visas and immigration" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:15,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/visas-immigration">Visas and immigration</a> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link" data-track-action="servicesandinformationLink" data-track-category="headerClicked" data-track-label="/browse/working" data-track-dimension="Working, jobs and pensions" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:1,&quot;index_link&quot;:16,&quot;index_section_count&quot;:3,&quot;index_total&quot;:16,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/working">Working, jobs and pensions</a> </li> </ul> </div> <div class="govuk-grid-column-one-third-from-desktop gem-c-layout-super-navigation-header__column--government-activity"> <h3 class="govuk-heading-m gem-c-layout-super-navigation-header__column-header"> Government activity </h3> <ul class="gem-c-layout-super-navigation-header__navigation-second-items gem-c-layout-super-navigation-header__navigation-second-items--government-activity"> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/government/organisations" data-track-dimension="Departments" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:1,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/government/organisations">Departments</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">Departments, agencies and public bodies</p> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/search/news-and-communications" data-track-dimension="News" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:2,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/news-and-communications">News</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">News stories, speeches, letters and notices</p> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/search/guidance-and-regulation" data-track-dimension="Guidance and regulation" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:3,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/guidance-and-regulation">Guidance and regulation</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">Detailed guidance, regulations and rules</p> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/search/research-and-statistics" data-track-dimension="Research and statistics" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:4,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/research-and-statistics">Research and statistics</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">Reports, analysis and official statistics</p> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/search/policy-papers-and-consultations" data-track-dimension="Policy papers and consultations" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:5,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/policy-papers-and-consultations">Policy papers and consultations</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">Consultations and strategy</p> </li> <li class="gem-c-layout-super-navigation-header__dropdown-list-item"> <a class="govuk-link gem-c-layout-super-navigation-header__navigation-second-item-link gem-c-layout-super-navigation-header__navigation-second-item-link--with-description" data-track-action="governmentactivityLink" data-track-category="headerClicked" data-track-label="/search/transparency-and-freedom-of-information-releases" data-track-dimension="Transparency" data-track-dimension-index="29" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;index_section&quot;:2,&quot;index_link&quot;:6,&quot;index_section_count&quot;:3,&quot;index_total&quot;:6,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/transparency-and-freedom-of-information-releases">Transparency</a> <p class="gem-c-layout-super-navigation-header__navigation-second-item-description">Data, Freedom of Information releases and corporate reports</p> </li> </ul> </div> </div> </div> </div> <div id="super-search-menu" hidden="hidden" class="gem-c-layout-super-navigation-header__navigation-dropdown-menu"> <div class="govuk-width-container gem-c-layout-super-navigation-header__search-container gem-c-layout-super-navigation-header__search-items"> <h3 class="govuk-visually-hidden"> Search </h3> <div class="govuk-grid-row"> <div class="govuk-grid-column-full"> <form class="gem-c-layout-super-navigation-header__search-form" id="search" data-module="ga4-form-tracker" data-ga4-form="{&quot;event_name&quot;:&quot;search&quot;,&quot;type&quot;:&quot;header menu bar&quot;,&quot;section&quot;:&quot;Search GOV.UK&quot;,&quot;action&quot;:&quot;search&quot;,&quot;url&quot;:&quot;/search/all&quot;,&quot;index_section&quot;:3,&quot;index_section_count&quot;:3}" data-ga4-form-include-text data-ga4-form-no-answer-undefined action="https://web.archive.org/web/20240511132222/https://www.gov.uk/search" method="get" role="search" aria-label="Site-wide"> <div class="gem-c-search govuk-!-display-none-print govuk-!-margin-bottom-0 gem-c-search--large gem-c-search--on-white gem-c-search--separate-label" data-module="gem-toggle-input-class-on-focus"> <label for="search-main-a260ef44" class="govuk-label govuk-label--m gem-c-layout-super-navigation-header__search-label--large-navbar">Search GOV.UK</label> <div class="gem-c-search__item-wrapper"> <input enterkeyhint="search" class="gem-c-search__item gem-c-search__input js-class-toggle" id="search-main-a260ef44" name="q" title="Search" type="search" value=""> <div class="gem-c-search__item gem-c-search__submit-wrapper"> <button class="gem-c-search__submit" type="submit" data-track-category="headerClicked" data-track-action="searchSubmitted" data-track-label="/search/all" data-track-dimension="Search on GOV.UK" data-track-dimension-index="29" data-module="gem-track-click" enterkeyhint="search"> Search <svg class="gem-c-search__icon" width="27" height="27" viewbox="0 0 27 27" fill="none" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" focusable="false"> <circle cx="12.0161" cy="11.0161" r="8.51613" stroke="currentColor" stroke-width="3"></circle> <line x1="17.8668" y1="17.3587" x2="26.4475" y2="25.9393" stroke="currentColor" stroke-width="3"></line> </svg> </button> </div> </div> </div> </form> </div> </div> </div> </div> </nav> </div> </header> <div class="wrapper" id="wrapper"> <div class="browse__breadcrumb-wrapper"> <div class="govuk-width-container"> <div class="gem-c-layout-for-public__blue-bar"></div> <div class="govuk-grid-row"> <div class="govuk-grid-column-full"> <div data-module="gem-track-click ga4-link-tracker" class="gem-c-breadcrumbs govuk-breadcrumbs govuk-breadcrumbs--collapse-on-mobile gem-c-breadcrumbs--inverse"> <ol class="govuk-breadcrumbs__list"> <li class="govuk-breadcrumbs__list-item"> <a data-track-category="homeLinkClicked" data-track-action="homeBreadcrumb" data-track-label="" data-track-options="{}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;breadcrumb&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_total&quot;:&quot;1&quot;}" class="govuk-breadcrumbs__link" href="/web/20240511132222/https://www.gov.uk/">Home</a> </li> </ol> </div> </div> </div> </div> </div> <main id="content" role="main" class="content" lang="en"> <div class="browse__header-wrapper govuk-!-margin-bottom-9"> <div class="govuk-width-container"> <div class="govuk-grid-row"> <div class="govuk-grid-column-full"> <h1 class="browse__heading govuk-heading-xl"> Money and tax </h1> <p class="gem-c-lead-paragraph gem-c-lead-paragraph--inverse govuk-!-margin-bottom-2">Includes debt and Self Assessment</p> </div> </div> </div> </div> <div class="govuk-width-container"> <div class="govuk-grid-row"> <div class="govuk-grid-column-full" data-module="gem-track-click ga4-link-tracker"> <div class="gem-c-cards"> <ul class="gem-c-cards__list" data-track-count="cardList"> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/capital-gains" data-track-dimension="Capital Gains Tax" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Capital Gains Tax&quot;,&quot;dimension114&quot;:1}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:1,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/capital-gains">Capital Gains Tax</a> </h2> <p class="govuk-body gem-c-cards__description">Tax when you sell property, shares, personal possessions and business assets</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/court-claims-debt-bankruptcy" data-track-dimension="Court claims, debt and bankruptcy" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Court claims, debt and bankruptcy&quot;,&quot;dimension114&quot;:2}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:2,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/court-claims-debt-bankruptcy">Court claims, debt and bankruptcy</a> </h2> <p class="govuk-body gem-c-cards__description">Includes recovering debts, registering for bankruptcy and as a creditor</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/dealing-with-hmrc" data-track-dimension="Dealing with HMRC" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Dealing with HMRC&quot;,&quot;dimension114&quot;:3}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:3,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/dealing-with-hmrc">Dealing with HMRC</a> </h2> <p class="govuk-body gem-c-cards__description">Reporting changes, agents, appeals, checks, complaints and help with tax</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/income-tax" data-track-dimension="Income Tax" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Income Tax&quot;,&quot;dimension114&quot;:4}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:4,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/income-tax">Income Tax</a> </h2> <p class="govuk-body gem-c-cards__description">Includes rates and allowances, tax codes and refunds</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/inheritance-tax" data-track-dimension="Inheritance Tax" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Inheritance Tax&quot;,&quot;dimension114&quot;:5}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:5,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/inheritance-tax">Inheritance Tax</a> </h2> <p class="govuk-body gem-c-cards__description">Includes valuing an estate, trusts and taxes</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/national-insurance" data-track-dimension="National Insurance" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;National Insurance&quot;,&quot;dimension114&quot;:6}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:6,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/national-insurance">National Insurance</a> </h2> <p class="govuk-body gem-c-cards__description">Voluntary contributions and credits, numbers, rates and classes</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/self-assessment" data-track-dimension="Self Assessment" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;Self Assessment&quot;,&quot;dimension114&quot;:7}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:7,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/self-assessment">Self Assessment</a> </h2> <p class="govuk-body gem-c-cards__description">Includes filing, deadlines, pay and tax records</p> </div> </li> <li class="gem-c-cards__list-item"> <div class="gem-c-cards__list-item-wrapper"> <h2 class="gem-c-cards__sub-heading govuk-heading-s"> <a class="govuk-link gem-c-cards__link" data-track-category="browseClicked" data-track-action="topicsLink" data-track-label="/browse/tax/vat" data-track-dimension="VAT" data-track-options="{&quot;dimension28&quot;:&quot;8&quot;,&quot;dimension29&quot;:&quot;VAT&quot;,&quot;dimension114&quot;:8}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;browse card&quot;,&quot;index_link&quot;:8,&quot;index_total&quot;:&quot;8&quot;}" data-track-count="cardLink" href="/web/20240511132222/https://www.gov.uk/browse/tax/vat">VAT</a> </h2> <p class="govuk-body gem-c-cards__description">Includes online returns, rates, charging and record keeping</p> </div> </li> </ul> </div> </div> </div> </div> </main> </div> <div class="govuk-width-container"> <div class="gem-c-feedback govuk-!-display-none-print" data-module="feedback ga4-event-tracker"> <div class="gem-c-feedback__prompt gem-c-feedback__js-show js-prompt" tabindex="-1"> <div class="gem-c-feedback__prompt-content"> <div class="gem-c-feedback__prompt-questions js-prompt-questions" hidden> <div class="gem-c-feedback__prompt-question-answer"> <h2 class="gem-c-feedback__prompt-question">Is this page useful?</h2> <ul class="gem-c-feedback__option-list"> <li class="gem-c-feedback__option-list-item govuk-visually-hidden" hidden> <a class="gem-c-feedback__prompt-link" data-track-category="yesNoFeedbackForm" data-track-action="ffMaybeClick" role="button" hidden="hidden" aria-hidden="true" href="/web/20240511132222/https://www.gov.uk/contact/govuk"> Maybe </a> </li> <li class="gem-c-feedback__option-list-item"> <button class="govuk-button gem-c-feedback__prompt-link js-page-is-useful" data-track-category="yesNoFeedbackForm" data-track-action="ffYesClick" data-ga4-event="{&quot;event_name&quot;:&quot;form_submit&quot;,&quot;type&quot;:&quot;feedback&quot;,&quot;text&quot;:&quot;Yes&quot;,&quot;section&quot;:&quot;Is this page useful?&quot;,&quot;tool_name&quot;:&quot;Is this page useful?&quot;}"> Yes <span class="govuk-visually-hidden">this page is useful</span> </button> </li> <li class="gem-c-feedback__option-list-item"> <button class="govuk-button gem-c-feedback__prompt-link js-toggle-form js-page-is-not-useful" aria-controls="page-is-not-useful" aria-expanded="false" data-track-category="yesNoFeedbackForm" data-track-action="ffNoClick" data-ga4-event="{&quot;event_name&quot;:&quot;form_submit&quot;,&quot;type&quot;:&quot;feedback&quot;,&quot;text&quot;:&quot;No&quot;,&quot;section&quot;:&quot;Is this page useful?&quot;,&quot;tool_name&quot;:&quot;Is this page useful?&quot;}"> No <span class="govuk-visually-hidden">this page is not useful</span> </button> </li> </ul> </div> </div> <div class="gem-c-feedback__prompt-questions gem-c-feedback__prompt-success js-prompt-success" role="alert" hidden> Thank you for your feedback </div> <div class="gem-c-feedback__prompt-questions gem-c-feedback__prompt-questions--something-is-wrong js-prompt-questions" hidden> <button class="govuk-button gem-c-feedback__prompt-link js-toggle-form js-something-is-wrong" aria-expanded="false" aria-controls="something-is-wrong" data-track-category="Onsite Feedback" data-track-action="GOV-UK Open Form" data-ga4-event="{&quot;event_name&quot;:&quot;form_submit&quot;,&quot;type&quot;:&quot;feedback&quot;,&quot;text&quot;:&quot;Report a problem with this page&quot;,&quot;section&quot;:&quot;Is this page useful?&quot;,&quot;tool_name&quot;:&quot;Is this page useful?&quot;}"> Report a problem with this page </button> </div> </div> </div> <form action="https://web.archive.org/web/20240511132222/https://www.gov.uk/contact/govuk/problem_reports" id="something-is-wrong" class="gem-c-feedback__form js-feedback-form" data-track-category="Onsite Feedback" data-track-action="GOV.UK Send Form" method="post" hidden> <div class="govuk-grid-row"> <div class="govuk-grid-column-two-thirds"> <div class="gem-c-feedback__error-summary gem-c-feedback__js-show js-errors" tabindex="-1" hidden></div> <input type="hidden" name="url" value="https://www.gov.uk/browse/tax"> <h3 class="gem-c-feedback__form-heading">Help us improve GOV.UK</h3> <p id="feedback_explanation" class="gem-c-feedback__form-paragraph">Don鈥檛 include personal or financial information like your National Insurance number or credit card details.</p> <div class="govuk-visually-hidden" aria-hidden="true"> <label for="giraffe">This field is for robots only. Please leave blank</label> <input id="giraffe" name="giraffe" type="text" pattern=".{0}" tabindex="-1" autocomplete="off"> </div> <div class="gem-c-textarea govuk-form-group govuk-!-margin-bottom-6"> <label for="textarea-37a027b5" class="gem-c-label govuk-label">What were you doing?</label> <textarea name="what_doing" class="govuk-textarea" id="textarea-37a027b5" rows="3" spellcheck="true" aria-describedby="feedback_explanation"> </textarea> </div> <div class="gem-c-textarea govuk-form-group govuk-!-margin-bottom-6"> <label for="textarea-a77a60ad" class="gem-c-label govuk-label">What went wrong?</label> <textarea name="what_wrong" class="govuk-textarea" id="textarea-a77a60ad" rows="3" spellcheck="true"> </textarea> </div> <button class="gem-c-button govuk-button" type="submit" data-ga4-event="{&quot;event_name&quot;:&quot;form_submit&quot;,&quot;type&quot;:&quot;feedback&quot;,&quot;text&quot;:&quot;Send&quot;,&quot;section&quot;:&quot;Help us improve GOV.UK&quot;,&quot;tool_name&quot;:&quot;Help us improve GOV.UK&quot;}">Send</button> <button class="govuk-button govuk-button--secondary gem-c-feedback__close gem-c-feedback__js-show js-close-form" data-track-category="Onsite Feedback" data-track-action="GOV.UK Close Form" aria-controls="something-is-wrong" aria-expanded="true"> Cancel </button> </div> </div> </form> <script nonce="tkgm3P08IBTrT9Z4Wd8c0w=="> //<![CDATA[ document.addEventListener("DOMContentLoaded", function () { var input = document.querySelector("#giraffe"), form = document.querySelector("#something-is-wrong") form.addEventListener("submit", spamCapture); function spamCapture(e) { if (input.value.length !== 0) return; e.preventDefault(); } }); //]]> </script> <div id="page-is-not-useful" class="gem-c-feedback__form gem-c-feedback__form--email gem-c-feedback__js-show js-feedback-form"> <div class="govuk-grid-row"> <div class="govuk-grid-column-two-thirds" id="survey-wrapper"> <div class="gem-c-feedback__error-summary js-errors" tabindex="-1" hidden></div> <h3 class="gem-c-feedback__form-heading">Help us improve GOV.UK</h3> <p id="survey_explanation" class="gem-c-feedback__form-paragraph"> To help us improve GOV.UK, we鈥檇 like to know more about your visit today. <a href="https://web.archive.org/web/20240511132222/https://www.smartsurvey.co.uk/s/gov-uk-banner/?c=/templates/gem_layout_full_width.html.erb" class="govuk-link">Please fill in this survey</a>. </p> <button class="govuk-button govuk-button--secondary js-close-form" data-track-category="yesNoFeedbackForm" data-track-action="ffFormClose" aria-controls="page-is-not-useful" aria-expanded="true" hidden> Cancel </button> </div> </div> </div> </div> </div> <footer class="gem-c-layout-footer govuk-footer gem-c-layout-footer--border" role="contentinfo" data-module="ga4-link-tracker"> <div class="govuk-width-container"> <div class="govuk-footer__navigation" data-module="gem-track-click" data-track-links-only> <div class="govuk-grid-column-two-thirds govuk-!-display-none-print"> <h2 class="govuk-footer__heading govuk-heading-m">Services and information</h2> <ul class="govuk-footer__list govuk-footer__list--columns-2"> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/benefits" data-track-options="{&quot;dimension29&quot;:&quot;Benefits&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/benefits">Benefits</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/births-deaths-marriages" data-track-options="{&quot;dimension29&quot;:&quot;Births, death, marriages and care&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;2&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/births-deaths-marriages">Births, death, marriages and care</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/business" data-track-options="{&quot;dimension29&quot;:&quot;Business and self-employed&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;3&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/business">Business and self-employed</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/childcare-parenting" data-track-options="{&quot;dimension29&quot;:&quot;Childcare and parenting&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;4&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/childcare-parenting">Childcare and parenting</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/citizenship" data-track-options="{&quot;dimension29&quot;:&quot;Citizenship and living in the UK&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;5&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/citizenship">Citizenship and living in the UK</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/justice" data-track-options="{&quot;dimension29&quot;:&quot;Crime, justice and the law&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;6&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/justice">Crime, justice and the law</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/disabilities" data-track-options="{&quot;dimension29&quot;:&quot;Disabled people&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;7&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/disabilities">Disabled people</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/driving" data-track-options="{&quot;dimension29&quot;:&quot;Driving and transport&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;8&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/driving">Driving and transport</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/education" data-track-options="{&quot;dimension29&quot;:&quot;Education and learning&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;9&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/education">Education and learning</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/employing-people" data-track-options="{&quot;dimension29&quot;:&quot;Employing people&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;10&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/employing-people">Employing people</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/environment-countryside" data-track-options="{&quot;dimension29&quot;:&quot;Environment and countryside&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;11&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/environment-countryside">Environment and countryside</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/housing-local-services" data-track-options="{&quot;dimension29&quot;:&quot;Housing and local services&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;12&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/housing-local-services">Housing and local services</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/tax" data-track-options="{&quot;dimension29&quot;:&quot;Money and tax&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;13&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/tax">Money and tax</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/abroad" data-track-options="{&quot;dimension29&quot;:&quot;Passports, travel and living abroad&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;14&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/abroad">Passports, travel and living abroad</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/visas-immigration" data-track-options="{&quot;dimension29&quot;:&quot;Visas and immigration&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;15&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/visas-immigration">Visas and immigration</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="topicsLink" data-track-label="/browse/working" data-track-options="{&quot;dimension29&quot;:&quot;Working, jobs and pensions&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;16&quot;,&quot;index_section&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;16&quot;,&quot;section&quot;:&quot;Services and information&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/browse/working">Working, jobs and pensions</a> </li> </ul> </div> <div class="govuk-grid-column-one-third govuk-!-display-none-print"> <h2 class="govuk-footer__heading govuk-heading-m">Government activity</h2> <ul class="govuk-footer__list govuk-footer__list--columns-1"> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/government/organisations" data-track-options="{&quot;dimension29&quot;:&quot;Departments&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/government/organisations">Departments</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/search/news-and-communications" data-track-options="{&quot;dimension29&quot;:&quot;News&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;2&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/news-and-communications">News</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/search/guidance-and-regulation" data-track-options="{&quot;dimension29&quot;:&quot;Guidance and regulation&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;3&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/guidance-and-regulation">Guidance and regulation</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/search/research-and-statistics" data-track-options="{&quot;dimension29&quot;:&quot;Research and statistics&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;4&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/research-and-statistics">Research and statistics</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/search/policy-papers-and-consultations" data-track-options="{&quot;dimension29&quot;:&quot;Policy papers and consultations&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;5&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/policy-papers-and-consultations">Policy papers and consultations</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/search/transparency-and-freedom-of-information-releases" data-track-options="{&quot;dimension29&quot;:&quot;Transparency&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;6&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/search/transparency-and-freedom-of-information-releases">Transparency</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/government/how-government-works" data-track-options="{&quot;dimension29&quot;:&quot;How government works&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;7&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/government/how-government-works">How government works</a> </li> <li class="govuk-footer__list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="governmentactivityLink" data-track-label="/government/get-involved" data-track-options="{&quot;dimension29&quot;:&quot;Get involved&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;8&quot;,&quot;index_section&quot;:&quot;2&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Government activity&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/government/get-involved">Get involved</a> </li> </ul> </div> </div> <hr class="govuk-footer__section-break"> <div class="govuk-footer__meta"> <div class="govuk-footer__meta-item govuk-footer__meta-item--grow"> <h2 class="govuk-visually-hidden">Support links</h2> <ul class="govuk-footer__inline-list govuk-!-display-none-print" data-module="gem-track-click" data-track-links-only> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/help" data-track-options="{&quot;dimension29&quot;:&quot;Help&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/help">Help</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/help/privacy-notice" data-track-options="{&quot;dimension29&quot;:&quot;Privacy&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;2&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/help/privacy-notice">Privacy</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/help/cookies" data-track-options="{&quot;dimension29&quot;:&quot;Cookies&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;3&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/help/cookies">Cookies</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/help/accessibility-statement" data-track-options="{&quot;dimension29&quot;:&quot;Accessibility statement&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;4&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/help/accessibility-statement">Accessibility statement</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/contact" data-track-options="{&quot;dimension29&quot;:&quot;Contact&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;5&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/contact">Contact</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/help/terms-conditions" data-track-options="{&quot;dimension29&quot;:&quot;Terms and conditions&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;6&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/help/terms-conditions">Terms and conditions</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" lang="cy" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/cymraeg" data-track-options="{&quot;dimension29&quot;:&quot;Rhestr o Wasanaethau Cymraeg&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;7&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/cymraeg">Rhestr o Wasanaethau Cymraeg</a> </li> <li class="govuk-footer__inline-list-item"> <a class="govuk-footer__link" data-track-category="footerClicked" data-track-action="supportLink" data-track-label="/government/organisations/government-digital-service" data-track-options="{&quot;dimension29&quot;:&quot;Government Digital Service&quot;}" data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;type&quot;:&quot;footer&quot;,&quot;index_link&quot;:&quot;8&quot;,&quot;index_section&quot;:&quot;3&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;index_total&quot;:&quot;8&quot;,&quot;section&quot;:&quot;Support links&quot;}" href="https://web.archive.org/web/20240511132222/https://www.gov.uk/government/organisations/government-digital-service">Government Digital Service</a> </li> </ul> <svg aria-hidden="true" focusable="false" class="govuk-footer__licence-logo" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 483.2 195.7" height="17" width="41"> <path fill="currentColor" d="M421.5 142.8V.1l-50.7 32.3v161.1h112.4v-50.7zm-122.3-9.6A47.12 47.12 0 0 1 221 97.8c0-26 21.1-47.1 47.1-47.1 16.7 0 31.4 8.7 39.7 21.8l42.7-27.2A97.63 97.63 0 0 0 268.1 0c-36.5 0-68.3 20.1-85.1 49.7A98 98 0 0 0 97.8 0C43.9 0 0 43.9 0 97.8s43.9 97.8 97.8 97.8c36.5 0 68.3-20.1 85.1-49.7a97.76 97.76 0 0 0 149.6 25.4l19.4 22.2h3v-87.8h-80l24.3 27.5zM97.8 145c-26 0-47.1-21.1-47.1-47.1s21.1-47.1 47.1-47.1 47.2 21 47.2 47S123.8 145 97.8 145"></path> </svg> <span class="govuk-footer__licence-description" data-module="gem-track-click" data-track-action="copyrightLink" data-track-category="footerClicked" data-track-label="https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/" data-track-options="{&quot;dimension29&quot;: &quot;Open Government Licence v3.0&quot;}" data-track-links-only data-ga4-track-links-only data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;section&quot;:&quot;Licence&quot;,&quot;index_section&quot;:&quot;4&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;text&quot;:&quot;Open Government Licence v3.0&quot;,&quot;index_total&quot;:&quot;1&quot;,&quot;type&quot;:&quot;footer&quot;}"> All content is available under the <a class="govuk-footer__link" href="https://web.archive.org/web/20240511132222/https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/" rel="license">Open Government Licence v3.0</a>, except where otherwise stated </span> </div> <div class="govuk-footer__meta-item" data-module="gem-track-click" data-track-action="copyrightLink" data-track-category="footerClicked" data-track-label="https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/" data-track-options="{&quot;dimension29&quot;: &quot;漏 Crown copyright&quot;}" data-track-links-only data-ga4-link="{&quot;event_name&quot;:&quot;navigation&quot;,&quot;section&quot;:&quot;Copyright&quot;,&quot;index_section&quot;:&quot;5&quot;,&quot;index_link&quot;:&quot;1&quot;,&quot;index_section_count&quot;:&quot;5&quot;,&quot;text&quot;:&quot;漏 Crown copyright&quot;,&quot;index_total&quot;:&quot;1&quot;,&quot;type&quot;:&quot;footer&quot;}"> <a class="govuk-footer__link govuk-footer__copyright-logo" href="https://web.archive.org/web/20240511132222/https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/">漏 Crown copyright</a> </div> </div> </div> </footer> <script src="/web/20240511132222js_/https://www.gov.uk/assets/static/application-6a0d4955f27ef3b690644c68c24deed23aa3157720957ca0766ce0659e4a4569.js"></script> <script src="/web/20240511132222js_/https://www.gov.uk/assets/collections/application-d1755bdcbf69f2fff6025f2db6d259ce81f66aa89d4ec797c1afaf3828e0035e.js"></script><script type="application/ld+json"> { "@context": "https://web.archive.org/web/20240511132222/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://web.archive.org/web/20240511132222/https://www.gov.uk/" } } ] } </script> </body> </html> <!-- FILE ARCHIVED ON 13:22:22 May 11, 2024 AND RETRIEVED FROM THE INTERNET ARCHIVE ON 00:29:20 Nov 25, 2024. JAVASCRIPT APPENDED BY WAYBACK MACHINE, COPYRIGHT INTERNET ARCHIVE. ALL OTHER CONTENT MAY ALSO BE PROTECTED BY COPYRIGHT (17 U.S.C. SECTION 108(a)(3)). --> <!-- playback timings (ms): captures_list: 0.556 exclusion.robots: 0.024 exclusion.robots.policy: 0.015 esindex: 0.009 cdx.remote: 4.117 LoadShardBlock: 304.303 (6) PetaboxLoader3.datanode: 202.664 (7) PetaboxLoader3.resolve: 387.965 (3) load_resource: 359.953 -->

Pages: 1 2 3 4 5 6 7 8 9 10