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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Rules for online and distance selling for businesses
You must provide certain information if you’re selling goods or services…
As well as the rules for distance selling, there are extra rules for…
Find out about Import VAT and Customs Duty when you send gifts into the UK.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Anything posted or couriered to you from another country goes through…
You’ll be contacted by Royal Mail, Parcelforce or the courier company if…
Check that goods sent to you from outside the UK (or outside the UK and…
To qualify as gifts, goods must be: described as gifts on the customs…
Tax and reporting rules for employers providing gifts to employees
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
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
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
When and how to tell HMRC about new Employment Related Securities (ERS) schemes, or schemes that have ceased.
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.
Find out how to submit a claim for tax repayments using online forms and databases.
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.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
This is a list of the RPC's Gifts and Hospitality Registers for 2021
DFID special advisers gifts, hospitality and meetings returns.
This is a list of the RPC's Gifts and Hospitality Registers for 2020.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This series brings together all documents relating to Gifts given
All data on gifts that Home Office ministers gave and received, their external meetings and any overseas travel.
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).