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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…

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

Find out about the Strengthened Reward Scheme for reporting serious tax avoidance or evasion and how to send a report.

• Updated: 26 November 2025

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

• Updated: 31 December 2020

The daily Points of Light award recognises outstanding individual volunteers - people who are making a change in their community.

• Updated: 21 December 2017

Tax and reporting rules for employers whose employees receive third-party awards or incentives

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

• Updated: 6 December 2023

Derivative residence cards are no longer valid. Find out how to prove your right to live in the UK if you're the carer or child of a European citizen.

Nominate someone for an honour or bravery award (called a gallantry award), read the New Year honours list - BEMs, MBEs, OBEs, knighthoods, outstanding achievements and contributions to public life.