We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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
All data on gifts that Department for Business and Trade (DBT) ministers gave and received, all hospitality received, any overseas travel and meetings with external individuals and organisations.
Tax and reporting rules for employers providing gifts to employees
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Send is a women’s prison in Woking, Surrey.
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
What to do if you’re bringing plants and products like wood and timber into Great Britain, including what certificates you'll need.
All data on gifts that OAG ministers gave and received, all hospitality received, any overseas travel and meetings with external individuals and organisations.
This series brings together all documents relating to Gifts given
Form to fill in when gifting (giving away) your park home to a family member.
This series brings together all documents relating to ministerial gifts given and received.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Data on gifts that ministers gave and received, their external meetings and any overseas travel.
All data on gifts that Foreign, Commonwealth & Development (FCO) ministers gave and received, their external meetings and any overseas travel.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).