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Register to vote Register by 18 June to vote in the General Election on 4 July.
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 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…
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
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 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
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 gifts to employees
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.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Reports on departmental spending over £500 with a government procurement card (GPC).
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
DFID special advisers gifts, hospitality and meetings returns.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
Tax and reporting rules for employers providing vouchers to employees
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.
Order a commemorative marriage certificate for a gift or keepsake to mark a silver, ruby, golden or diamond wedding anniversary
Don’t include personal or financial information like your National Insurance number or credit card details.
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