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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.
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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
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 must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
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 when you need to agree a bespoke VAT retail scheme with HMRC.
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.
Policy and guidance on providing prisoners with a secure and fair service for buying essential goods.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Check the tariff classification for preparations put up for retail sale.
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.
The guide to VAT rules and procedures.
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
Obligated packaging producers must register and meet their waste packaging recycling responsibilities.
What to expect when the Valuation Office Agency visit and measure non-domestic property.
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