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
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges aren’t exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
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.
Derivative residence cards are no longer valid. Find out how to prove your right to live in the UK if you're the carer or child of a European citizen.
Reports on departmental spending over £500 with a government procurement card (GPC).
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This series brings together all documents relating to BIS government procurement card spend over £500.
Details of all government procurement card transactions of £500 and over for 2018.
A register of agreements relating to exclusion orders made by powers under paragraph 7 of Schedule 3 to The Competition Act 1998.
Check which documents you need to carry if you drive a bus or coach that crosses international borders.
Details of all government procurement card transactions of £500 and over for 2024.
Documents showing HM Treasury spend over £500 on government procurement cards (payment cards).
Apply for a Scale-up Worker visa if you’ve been offered a skilled job with a fast-growing UK employer - eligibility, fees, documents, extend, switch or update, bring your partner and children.
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
Details of all government procurement card transactions of £500 and over for 2023.
How to claim a VAT refund in the UK if you're established outside the UK.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.