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Tax and reporting rules for employers covering the cost of credit, debit and charge card payments

• Overview

  As an employer covering the cost of credit, debit or charge card payments…

• What's exempt

  You do not have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If card charges are not exempt, you must report them to HM Revenue and…

• Technical guidance

  The following guides contain more detailed information: vouchers and…

How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.

• Updated: 1 March 2002

Apply for a replacement Driver CPC card if yours is lost, stolen or damaged

UK residence cards: EEA biometric residence card (BRC) and BRCs issued through the EU Settlement Scheme - what it is, report it lost or stolen.

NHS Business Services Authority contact number for ordering prepaid prescriptions for 3 or 12 months at a cheaper rate than single prescriptions

Contact DVLA to get a digital tachograph company smart card - change, replace, renew a card

Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.

• Updated: 31 March 2025

Details of all GPC transactions of £500 and over for 2014.

• Updated: 5 June 2015

Product security factsheet accompanying the Product Security and Telecommunications Infrastructure Bill, outlining the problems the Bill will address and how.

• Updated: 1 December 2021

Customers must no longer access programmes via EU satellite broadcasting services to avoid a charge for a UK service.

• Updated: 30 January 2020