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Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
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.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
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.
This series brings together all documents relating to Hospitality received by ministers and special advisers
How to apply for free childcare if you're working.
We're asking for your evidence on how employers pass on tips, gratuities, cover and service charges to their employees.
National minimum wage (NMW) guidance for business in making clear information available to consumers on tips and service charges.
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