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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.
The Foreign Secretary, along with England and Scotland bosses, looks ahead to Euro 2024. Fans are advised to check travel information before heading overseas.
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.
How to register your medical devices with the Medicines and Healthcare products Regulatory Agency (MHRA) for the markets in Great Britain and Northern Ireland
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out about changes to help charities process refunds, collect donations and claim Gift Aid for events cancelled due to coronavirus (COVID-19).
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Rules covering how entertainment and modelling agencies work; charging fees and refunds for for finding work
How VAT applies if you give or get sponsorship.
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.
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.
Outlines the provisions of the Food (Promotion and Placement) (England) Regulations 2021, and provides assistance in understanding and applying them.
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.
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