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• European Directive on the Taxation of Savings

  Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.

  • Updated: 19 July 2004
• Business promotions (VAT Notice 700/7)

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

  • Updated: 31 December 2020
• Charge, reclaim and record VAT

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

  • Charging VAT

    All VAT-registered businesses should now be signed up for Making Tax…

  • When not to charge VAT

    You cannot charge VAT on exempt goods or services. If you buy or sell an…

  • VAT on discounts and gifts

    There are different rules for charging VAT on discounts, gifts and free…

  • Reclaim VAT on business expenses

    You can reclaim VAT on items you buy for use in your business if you’re…

  • Keeping VAT records

    HM Revenue and Customs (HMRC) may check your records to make sure you’re…

• Insurance (VAT Notice 701/36)

  Find out about the VAT liability of insurance transactions and insurance related services.

  • Updated: 22 August 2023
• Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)

  Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.

  • Updated: 1 December 2017
• VAT: use and enjoyment of insurance repair services

  This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).

  • Updated: 10 August 2016
• Homes for Ukraine: Income Tax and Corporation Tax exemptions

  This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.

  • Updated: 15 March 2023
• Double Taxation Treaty Passport Scheme register: company names starting with numbers and letters A to C
  • Updated: 7 March 2025
• Extra Statutory Concessions: VAT Notice 48
  • Updated: 7 March 2025
• March 2023 Transparency Supplier Spend
  • Updated: 3 May 2023