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

Support for small businesses to grow.

• Updated: 11 February 2016

Get endorsement and approval to apply for the Global Talent visa to work in the UK as a leader in arts and culture - architecture, fashion, film, television.

• Overview

  With a Global Talent visa you can work in the UK, if you are a leader or…

• Combined arts, dance, literature, music, theatre or visual arts

  You can apply for an endorsement as either a: leader in your field (called…

• Architecture

  You can apply for an endorsement as either a: leader in your field (called…

• Fashion design

  You can apply for an endorsement as either a: leader in your field (called…

• Film and television

  You can apply for an endorsement if you work in: film television animation…

• If your endorsement application is refused

  You can ask for a review if you do not think your endorsement application…

This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.

• Updated: 30 November 2018

Tax and reporting rules for employers providing vouchers to employees

Find out about the verification checks and what to expect during a visit if you've applied for verification and paid your fee for the Scheme.

• Updated: 1 September 2025

Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.

• Updated: 18 October 2024

Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.

• Updated: 17 January 2025

• Updated: 11 February 2016

How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.

• Updated: 31 March 2025