VAT Official gifts received in the context of international relations

OFGIF2000 - General principles: contents

1. OFGIF2100

   Tax treatment of gifts received by UK ministers and officials during the course of overseas visits
2. OFGIF2200

   Goods imported by official visitors and intended as gifts for the host authorities
3. OFGIF2300

   Gifts sent in the context of international relations
4. OFGIF2400

   Monarchs and heads of state