HMRC Guidance: Business promotions (VAT Notice 700/7)

Contents

• Detail
• 1. Overview
• 2. Gifts of goods
• 3. Gifts of services
• 4. Samples
• 5. Non-monetary consideration and business promotions
• 6. Promotions of goods or services for a single price
• 7. Coupons
• 8. Face value vouchers issued before 1 January 2019
• 9. Vouchers from 1 January 2019
• 10. Cashbacks
• 11. Loyalty schemes
• 12. Manufacturer’s trade promotions
• 13. Manufacturer’s consumer promotions
• 14. Retail discount schemes
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How we use your information

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

Source gov.uk

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