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Find out about Import VAT and Customs Duty when you send gifts into the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Tax and reporting rules for employers providing gifts to employees
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
A scheme for the gifting of cultural objects in exchange for tax reductions
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
This series brings together all documents relating to Hospitality and gifts for DCMS Permanent Secretary
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Use these forms for Gift Aid declarations and donations if you are a charity or CASC
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
This series brings together all documents relating to Gifts given
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
DFID special advisers gifts, hospitality and meetings returns.
Legal rules for trustees when deciding whether to accept, refuse or return a donation.
Don’t include personal or financial information like your National Insurance number or credit card details.
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