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Foreign Office travel advice updates
Latest travel information for British nationals affected by the situation in the Middle East.
Check if you need a UK visa
You may need a visa to come to the UK to visit, study or work.
Apply to use simplified declarations for imports you entered in your records without authorisation
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
UKEF backs Leicester sustainable packaging firm in Australian expansion
UK Export Finance announces support for a UK luxury sustainable packaging company to expand into new foreign markets.
Hundreds of new UK jobs as Nigerian companies confirm millions in investment
Hundreds of new UK jobs are set to be created as Nigerian companies scale up their operations, reinforcing Britain's position as a leading global business hub.
Defined Benefit Pensions: VAT recovery changes
HMRC has announced changes to the VAT recovery position of employers who pay Value Added Tax (VAT) on services relating to the administration and management of a defined benefit pension plan.
This represents a major change for the UK VAT treatment of pension fund managers’ costs.
In certain circumstances, employers can recover the costs associated with the setting up and day-to-day management of the pension fund; however the opportunity does not extend to include the recovery of VAT on ‘investment activity costs’.
The prospective changes are likely to represent an additional cost to employers in running their pension funds, as well as an opportunity for employers to consider their current pension arrangements - particularly as most UK pensions operate under a trust.
Of course, the majority of UK pension plans are 'defined contribution' arrangements (rather than 'defined benefit'), so this change is only likely to affect larger employers with historic plans.