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• Updated: 19 January 2016

Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

• Updated: 22 October 2019

Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.

• Your responsibilities

  You have certain responsibilities if you sell electrical and electronic…

• Take back waste in store

  You must offer to take back waste of the same type as the item your…

• Set up an alternative take back service

  You can set up a ‘designated collection facility’ (DCF) where your…

• Use the Distributor Take Back Scheme

  You can use the Distributor Take Back Scheme (DTS) instead of providing a…

• If you do not comply

  If you fail to comply with the waste electrical and electronic equipment…

Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

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 how to account for VAT schemes on business gifts, samples and promotional schemes.

• Updated: 31 December 2020

VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.

What you need to do to buy, sell or hire out items made of or containing ivory in the UK.

• Updated: 28 January 2025

Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.

• Updated: 25 January 2021

The VOA wants to help customers provide the right information when making a Check, and the following focuses on how to do this for shops that are zoned for valuation purposes.

• Updated: 1 April 2025