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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

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

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

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

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

• Updated: 12 June 2014

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

Find out more about the HM Armed Forces Veteran Card, including how to apply for one and what the card can do for you.

• Updated: 30 April 2025

A scheme for the gifting of cultural objects in exchange for tax reductions

• Updated: 24 January 2025