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Official guidance
VAT Official gifts received in the context of international relations

OFGIF2000 · General principles

  • OFGIF2100 · Tax treatment of gifts received by UK ministers and officials during the course of overseas visits
  • OFGIF2200 · Goods imported by official visitors and intended as gifts for the host authorities
  • OFGIF2300 · Gifts sent in the context of international relations
  • OFGIF2400 · Monarchs and heads of state
  1. VAT Official gifts received in the context of international relations
  2. General principles: contents

OFGIF2000 | General principles: contents

From HM Revenue & Customs · VAT Official gifts received in the context of international relations

Contents4 entries

  1. OFGIF2100General principles: tax treatment of gifts received by UK ministers and officials during the course of overseas visits
  2. OFGIF2200General principles: goods imported by official visitors and intended as gifts for the host authorities
  3. OFGIF2300General principles: gifts sent in the context of international relations
  4. OFGIF2400General principles: monarchs and heads of state
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