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Sets out when planning permission is required and different types of planning permission which may be granted.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Fees guidance: explains planning related fees and the method of calculating them.
The T23 exemption allows you to compost small volumes of vegetation, cardboard and food waste to spread on soil to add nutrients or improve the structure.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
How to end a commercial lease early, what happens if you break the terms of your lease, use a clause in your agreement
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
How to move, store and trade duty-suspended and duty-paid excise goods.
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Tertiary legislation about VAT One Stop Shop registrations and returns.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
You must not supply certain single-use plastic items in England, except for some exemptions.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Information on methods used by fraudsters to target members of the public when using online financial and retail services.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Provides guidance on planning for retail and other town centre uses.
Don’t include personal or financial information like your National Insurance number or credit card details.
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