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

Find out more information on expenses, payments and benefits that are non-taxable.

• Updated: 9 March 2021

Tax and reporting rules for employers providing meals for employees and directors

• Overview

  As an employer providing meals for your employees, you have certain tax,…

• What's exempt

  You do not have to report anything to HM Revenue and Customs (HMRC) or pay…

• What to report and pay

  If the meals or vouchers you provide are not exempt, you may have to…

• Technical guidance

  The following guides contain more detailed information: subsidised meals…

• Updated: 16 September 2013

How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.

Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.

• Updated: 30 September 2022

Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

Tax and reporting rules for employers providing entertainment for clients

Tax and reporting rules for employers providing medical or dental treatment and insurance

Help with the cost of paying for approved childcare - Tax-Free Childcare, 15 and 30 hours childcare, childcare vouchers, Learner Support.