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Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Provides guidance on planning for retail and other town centre uses.
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.
What animal by-products (ABPs) are, how to set up a site that uses them safely, the paperwork you need, and how to dispose of them.
Find out about customs special procedures and outward processing that allow you to suspend, pay less or pay no duty on goods you import or export.
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.
Advice on planning appeals and the award costs.
How to move, store and trade duty-suspended and duty-paid excise goods.
Poster to help independent retailers understand what they need to do to comply with consumer law.
Fees guidance: explains planning related fees and the method of calculating them.
This guidance explains what the Community Infrastructure Levy is and how it operates.
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.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 16 May 2024.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Sets out when planning permission is required and different types of planning permission which may be granted.
The guide to VAT rules and procedures.
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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