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

• Updated: 31 December 2020

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 the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

• Updated: 22 October 2019

Transactions for Department for International Trade (DIT) government procurement card (GCP) spend over £500. This will cover data from July 2016 to March 2017.

• Updated: 13 October 2017

View the monthly list of Forestry Commission spending (above £500) on the GPC – for transactions made in 2020.

• Updated: 7 January 2021

Details of spends over £500 by the CNPA on government procurement cards in October 2022.

• Updated: 5 January 2023

GPC spend over £500 for the Office of the Advocate General April 2013

• Updated: 4 June 2013

The files show transactions of expenditure over £500 via the Government Procurement Card

• Updated: 24 November 2014

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 Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.

• Updated: 31 December 2020