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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Support for small businesses to grow.
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.
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.
Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
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