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Tax and reporting rules for employers whose employees receive third-party awards or incentives

• Overview

  As an employer, you have certain tax, National Insurance and reporting…

• What to report and pay

  What you have to report and pay depends on what kind of third-party award…

• Work out the value

  The value of the third-party award depends on what the award is. Cash The…

• Technical guidance

  The following guides contain more detailed information: incentive awards…

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

This series brings together all documents relating to Non-consolidated performance awards

• Updated: 10 December 2012

The Treasure Valuation Committee (TVC), comprising of independent antiques or coin experts and a representative of the hobby of metal-detecting, establishes the likely market value of each treasure find. A reward of this value can then be made to the...

• Updated: 14 February 2023

Tax and reporting rules for employers providing long-service awards

The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.

• Updated: 3 July 2025

Details of the medals awarded to serving members of the armed forces, veterans and MOD employees; and who can receive them.

• Updated: 19 March 2025

You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.

• Updated: 14 April 2023

The King's Awards for Enterprise - how to enter, online entry forms, guidance notes, deadline, nominations, award categories.

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

• Updated: 31 December 2020