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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…

What you need to know about crossing the UK border and visiting the UK.

• Updated: 10 February 2025

Find out how to prepare written assessments to collect paper and card with other dry recyclables. Assessments will be required from March 2025 or March 2026, depending where you collect from.

• Updated: 29 November 2024

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

A template to help waste collectors prepare written assessments to collect paper and card with other dry recyclables.

Credit card authorisation slip for passports and consular services in Japan

Use this form when paying for consular services with credit card in Brazil.

Credit and debit card payment authorisation slip for consular services in the Netherlands.

Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.

• Updated: 31 March 2025

Credit/debit card authorisation form for payments for the British Embassy Quito.