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
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
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 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.
Guidance on usage of the HM Armed Forces Veteran Card.
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
MRO - MRO Full Response
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Guidance on the Queen's Platinum Jubilee Volunteering Award.
Reports on departmental spending over £500 with a government procurement card (GPC).
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).