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.
Advice for online gambling operators about using fair terms and practices.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Advice for gambling customers around unfair terms in online gambling promotions.
Outlines the provisions of the Food (Promotion and Placement) (England) Regulations 2021, and provides assistance in understanding and applying them.
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.
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).