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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
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.
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.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Support for small businesses to grow.
Tax and reporting rules for employers providing vouchers to employees
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Approved 16 to 18 qualifications, discount codes and point scores for reporting in the 2018 to 2025 school and college performance measures.
Find out about our Supply Chain Discount Guarantee: its benefits, eligibility criteria and how to apply.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
The guide to VAT rules and procedures.
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