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
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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 to comply with the requirements on promoting medicines to the public and to prescribers and suppliers of medicines.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
If you're advertising or marketing, including direct marketing, you must be accurate and honest and follow the advertising codes of practice
Tax and reporting rules for employers providing gifts to employees
You may need a licence from the Mechanical-Copyright Protection Society (MCPS) if you make copies of music on to any physical product
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.