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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Tax and reporting rules for employers providing gifts to employees
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
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.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
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.
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
Tax and reporting rules for employers providing vouchers to employees
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Submit a claim for Gift Aid, the Gift Aid small donation scheme (GASDS) and other income; schedule spreadsheets; registering and enrolling for a Charities Online account; activation codes
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Find out more information on expenses, payments and benefits that are non-taxable.
Form to declare a gift or loan of an annex A CITES-listed specimen that did not involve a commercial transaction.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Don’t include personal or financial information like your National Insurance number or credit card details.
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