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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges aren’t exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
Tax and reporting rules for employers providing gifts to employees
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
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.
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.
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
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.
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
Reports on departmental spending over £500 with a government procurement card (GPC).
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
DFID special advisers gifts, hospitality and meetings returns.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
Tax and reporting rules for employers providing vouchers to employees
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
Don’t include personal or financial information like your National Insurance number or credit card details.
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