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 account for VAT schemes on business gifts, samples and promotional schemes.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Find out more information on expenses, payments and benefits that are non-taxable.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Tax and reporting rules for employers providing gifts to employees
Check if you need an Article 10 certificate for commercial use of endangered species on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) list.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Submit a claim for Gift Aid, the Gift Aid small donation scheme (GASDS) and other income; schedule spreadsheets; registering and enrolling for a Charities Online account; activation codes
Use the Charity Gift Aid declaration form to make multiple Gift Aid donations to a charity or a Community Amateur Sports Club (CASC) the Gift Aid declaration form to make multiple Gift Aid donations to a CASC and the Charity...
Order a commemorative marriage certificate for a gift or keepsake to mark a silver, ruby, golden or diamond wedding anniversary
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
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).