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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.
When to operate PAYE if your employee gets incentive awards from you or someone else.
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.
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Guidance on usage of the HM Armed Forces Veteran Card.
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 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.
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.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
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