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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Tax and reporting rules for employers covering public transport expenses for employees
As an employer covering your employees’ public transport costs, you have…
You don’t have to report anything to HM Revenue and Customs (HMRC) if…
If the public transport costs aren’t exempt, you may have to report them…
The following guides contain more detailed information: employment income:…
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Sources of advice and financial support for UK farmers exporting agricultural products to the EU and beyond
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
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.
Information for entertainers and musicians, from non-visa national countries, such as EU Member States and the US, visiting the UK for performance and work.
How VAT applies if you give or get sponsorship.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Find out about Lottery Duty, how the duty is charged and who has to pay.
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.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
What to look out for when buying events tickets from secondary ticketing websites.
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.
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