Business tax – notice

VAT Notice 700/7: business promotions

This notice promotes schemes operated by businesses including business gifts and samples.


This is a new notice. It replaces previous versions of Notice 700/7 ‘Business promotion schemes’ and includes the content from Notice 700/35, ‘Business gifts and samples’ which has been cancelled. Details of any changes to the previous versions can be found in paragraph 1.2 of this notice.