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
MOD copyright information, how to obtain licensing permission, use of MOD names, logos and insignia on items offered for sale (merchandise).
Find out what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
Find out how to declare goods you’re bringing into Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Find out how to declare goods you’re taking out of Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.
Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
A checklist for artists, specialists, museum professionals, exhibitors or businesses working or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein.
The rules about product labelling - including special rules for retailers and manufacturers in different business sectors (like food, jewellery and toys)
The CMA has issued an infringement decision after investigating suspected anti-competitive behaviour in relation to the sale of Leicester City FC-branded products and merchandise in the United Kingdom.
A checklist for musical artists and accompanying staff working, performing or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
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. Please fill in this survey (opens in a new tab).