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
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges aren’t exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Reports on departmental spending over £500 with a government procurement card (GPC).
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
How to make a payment to MHRA by credit or debit card or a bank transfer.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
To offer credit to consumers you must be authorised by the Financial Conduct Authority (FCA) and join the Financial Services Register
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.
Policy for central Government departments and their Arm’s Length Bodies (ALBs) governing the use of payment cards.
Use this form when paying for consular services with credit card in Brazil.
Guidance for businesses explaining the rules on payment surcharges.
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).