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
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 about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
A scheme for the gifting of cultural objects in exchange for tax reductions
Find out more information on expenses, payments and benefits that are non-taxable.
This series brings together all documents relating to Gifts given
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. Please fill in this survey (opens in a new tab and requires JavaScript).