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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…

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

Send money to a prisoner in England and Wales by debit card for free

Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.

Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.

• Updated: 31 December 2020

The CMA has issued 5 separate infringement decisions under the Competition Act 1998 after investigating suspected anti-competitive arrangements in relation to UK government bonds.

• Updated: 16 July 2025

This is a list of all the opinions the RPC issued in 2022 on HM Treasury measures

• Updated: 24 October 2022

This is a list of all the opinions the RPC issued in 2023 on HM Treasury measures

• Updated: 18 December 2023

Information for British citizens moving to or living in South Africa, including guidance on residency, healthcare and driving.

• Updated: 17 May 2023

This is a list of all the opinions the RPC issued in 2020 on HM Treasury measures.

• Updated: 19 May 2021