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This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Provides guidance on planning for retail and other town centre uses.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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.
What to expect when the Valuation Office Agency visit and measure non-domestic property.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Guidance on the operation of expanded retail discount 2020 to 2021 coronavirus response, announced at Budget 2020.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Don’t include personal or financial information like your National Insurance number or credit card details.
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