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
