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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.
Policy for central Government departments and their Arm’s Length Bodies (ALBs) governing the use of payment cards.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Business expenses you can claim if you're self-employed
Derivative residence cards are no longer valid.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.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Information on the policy, procedures and administration of the Government procurement card programme across the Ministry of Justice. …
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
This section shows how to translate user needs into policy and services and how you to work collaboratively with users and specialists
Details of all government procurement card transactions of £500 and over for 2023.
Don’t include personal or financial information like your National Insurance number or credit card details.
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