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HMRC internal manual

VAT Official gifts received in the context of international relations

From:
HM Revenue & Customs
Published
30 August 2022
Updated:
30 August 2022 - See all updates
  1. Back to contents

OFGIF2000 - General principles: contents

  1. OFGIF2100
    Tax treatment of gifts received by UK ministers and officials during the course of overseas visits
  2. OFGIF2200
    Goods imported by official visitors and intended as gifts for the host authorities
  3. OFGIF2300
    Gifts sent in the context of international relations
  4. OFGIF2400
    Monarchs and heads of state
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