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.
Placing a veterinary medicine on the market, including non-medicinal products, medicinal words and phrases, how to obtain advice, report non-compliance.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How veterinary medicines can be advertised.
Sources of advice and financial support for UK farmers exporting agricultural products to the EU and beyond
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out when you can zero rate books and other forms of printed matter.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
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.
How to comply with the requirements on promoting medicines to the public and to prescribers and suppliers of medicines.
Outlines the provisions of the Food (Promotion and Placement) (England) Regulations 2021, and provides assistance in understanding and applying them.
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).