SolvedOFGIF1100 | Introduction: scope of this guidance
From HM Revenue & Customs · VAT Official gifts received in the context of international relations
This guidance contains information on the relief from duty and VAT on the import of goods received or to be donated in the context of international relations. It contains information on the general principles of the relief and conditions and the procedures to be followed.
Overall responsibility for this guidance lies with the VAT International Team:
VAT International Team
100 Parliament Street
LONDON
SW1A 2BQ