Renew Your Driving Licence - GOV.UK

Apply online to renew your 10-year driving licence, full or provisional - cost, payment methods, documents and information you need

Actived: Sunday Oct 25, 2020


VAT: treatment of vouchers from 1 January 2019 - GOV.UK

The changes do not apply to discount vouchers or money-off tokens. Under current UK VAT legislation, the customer is deemed to be receiving 2 supplies: (1) a voucher; and (2) an underlying supply

Category:  Vouchers Get Voucher

Businesses and charging VAT: Discounts and free gifts - GOV.UK

Money-off coupons, vouchers etc: No VAT due if given away free at time of a purchase. If not, VAT due on the price charged

Category:  Coupons,  Vouchers Get Voucher

Business promotions (VAT Notice 700/7) - GOV.UK

7.1 Definition of money-off coupons These are coupons issued to the public offering a reduction in the price of a future purchase. Money-off coupons are also commonly referred to as discount vouchers.

Category:  Coupons,  Vouchers Get Voucher

Leisure offers and promotions - Sefton

10% off any water sports at Crosby Lakeside Adventure centre 10% off any football pitch hire 10% off any water sport activity at Crosby Lakeside Adventure Centre 10% off your food bill in Crosby Lakeside Bar & Bistro If your friend signs up, you receive one month's free membership. If two friends sign up, you receive two month's membership free!

Category:  All,  % Off Get Voucher

Healthy Start Vouchers more readily available for

If you qualify for the scheme, you’ll be sent vouchers you can use in over 30,000 shops in the UK. You can also get coupons to swap for pregnancy vitamins, breastfeeding vitamins or vitamins for children aged 6 months to 5 years old. Healthy Start vitamins contain the important vitamins C, D and Folic Acid needed in pregnancy.

Category:  Coupons,  Vouchers Get Voucher

VAT and Vouchers - consultation

discount vouchers, including money off coupons are not covered here. 2.10 Paragraph 5 of Schedule 10A of the UK VAT Act 1994 states that the consideration for the supply of a valid UK or Isle of Man postage stamp is disregarded for VAT purposes, except to the extent that it exceeds the face value of the stamp.

Category:  Coupons,  Vouchers Get Voucher

VATSC06670 - VAT Supply and Consideration - HMRC internal

money-off coupons and details of payments to retailers in respect of business promotions. When an adjustment is required, a manufacturer should adjust its VAT account by crediting the output tax side.

Category:  Coupons Get Voucher

Find out about changes to VAT legislation on face value

This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.

Category:  Vouchers Get Voucher

VATVAL06160 - VAT Valuation Manual - HMRC -

Money-off coupons were distributed in various ways e.g. mail shots, printed in newspapers, printed directly on the packaging of Elida’s products etc. In some cases, Elida agreed with a retailer

Category:  Spa,  Coupons Get Voucher

CFM37890 - Corporate Finance Manual - HMRC -

All distribution rules in CTA10/Part 23 were switched off so coupons payable on RCS (which are not repayments of principal) would not be “distributions” and would therefore potentially be

Category:  All,  Coupons Get Voucher

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