There is tax on samples as with any goods. You can mark goods as 'no commercial value' which is the equivalent samples. They are still taxable. despite having no commercial value you still have to declare their actual cost/value.
If you import samples there is a form you need to complete (can't remember off hand the actual name) which declares that the goods will not be sold on (again back to 'no commercial value) but it is more hassle than it's worth.
Dean as you are a genuine commercial business, 1) declare the true value (as you and I know you can reclaim the VAT and the remainder cost is very small and 2) see an accountant who deals with importers).