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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Paper prepared by the JUNIPER Consortium and the London School of Hygiene and Tropical Medicine (LSHTM).
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Explains planning controls relating to the storage of hazardous substances in England and how to handle development proposals around hazardous establishments.
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