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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Tax and reporting rules for employers providing gifts to employees
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
DFID special advisers gifts, hospitality and meetings returns.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
This series brings together all documents relating to Gifts given
How to tax employee expenses for entertaining clients.
This series brings together all documents relating to special advisers: gifts, hospitality and meetings.
A scheme for the gifting of cultural objects in exchange for tax reductions
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
Find out more information on expenses, payments and benefits that are non-taxable.
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).