Search all content on GOV.UK

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 don’t have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If card charges aren’t 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

When to operate PAYE if your employee gets incentive awards from you or someone else.

• Updated: 12 June 2014

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

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

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

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.

• Updated: 1 March 2002

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.

• Updated: 31 December 2020