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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

• Updated: 31 December 2020

Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.

• Updated: 18 October 2024

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

• Overview

  You can claim back 25p every time an individual donates £1 to your charity…

• What you can claim it on

  You can claim Gift Aid on donations from individuals. The donor must: have…

• Gift Aid declarations

  To claim Gift Aid you need to get a Gift Aid declaration from the donor.…

• Small donations scheme

  You may be able to claim 25% on: cash donations of £30 or less contactless…

• How to claim

  You can claim Gift Aid using Charities Online with: eligible software,…

Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

• Updated: 22 October 2019

Check if you need an Article 10 certificate for commercial use of endangered species on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) list.

• Updated: 14 March 2025

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

Find out more information on expenses, payments and benefits that are non-taxable.

• Updated: 9 March 2021

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.

• Updated: 31 December 2020

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.

• Updated: 31 December 2020

• Updated: 6 May 2025