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When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
We scrutinise new free trade agreements (FTAs) once they are signed. We are independent of the Department for Business and Trade (DBT) and DBT ministers play no part in the TAC’s advice on FTAs. However, we are supported by a...
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
The guide to VAT rules and procedures.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Understand the rules for making payments to trustees, including trustee expenses
We register and regulate charities in England and Wales, to ensure that the public can support charities with confidence. The Charity Commission is a non-ministerial department.
Tools and resources for commissioners of HIV, sexual and reproductive health services to help plan and commission regional and local services.
What to do about tax and National Insurance if you pay an employee free of tax.
These are the terms of reference for the Trade and Agriculture Commission (TAC).
Ownership of copyright works may depend on the circumstances under which the work was created.
Find out what income you need to include in your tax credits claim or renewal.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
The Charity Commission for England and Wales launches its five-year strategy, setting out its core purpose and strategic priorities for 2024-2029.
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