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 about Import VAT and Customs Duty when you send gifts into the UK.
Tax and reporting rules for employers providing gifts to employees
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
UK Export Finance senior officials' gifts and hospitality register.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Use form Sponsorship and Gift Aid declaration to make a Gift Aid donation to a charity or Community Amateur Sports Club (CASC) from a sponsored event.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Submit individual Gift Aid donations, aggregated donations and claims for sponsored events using Charities Online.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Submit a claim for Gift Aid, the Gift Aid small donation scheme (GASDS) and other income; schedule spreadsheets; registering and enrolling for a Charities Online account; activation codes
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
This is a list of the RPC's Gifts and Hospitality Registers for 2023
All data on gifts that Defra ministers gave and received, their external meetings and any overseas travel.
Use these schedule spreadsheets to claim back tax through Gift Aid, Gift Aid Small Donations Scheme (GASDS) or other income using Charities Online.
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
This series brings together all documents relating to Ministers' gifts and hospitality.
This series brings together all documents relating to DFID ministers' gifts, hospitality travel and meetings with external organisations
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
DFID special advisers gifts, hospitality and meetings returns.
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.