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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Report treasure finds to the local coroner within 14 days - items officially defined as treasure, Portable Antiquities Scheme, inquest, valuation, rewards
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
The National Army Museum (NAM) is the leading authority on the history of the British Army. It gathers, maintains and makes known the story of the British Army and its role and impact in world history. NAM is an executive...
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Information for conveyancers on land known as souvenir land and advice on making applications to register it (practice guide 17).
A temporary export bar has been placed on a work by Hans Coper to allow time for a UK gallery or institution to acquire the work for the nation
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
Protected food name with Protected Designation of Origin (PDO)
Protected wine name with Protected Designation of Origin (PDO)
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).