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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
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.
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.
Find out when you can zero rate books and other forms of printed matter.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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