We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
Provides guidance on planning for retail and other town centre uses.
The guide to VAT rules and procedures.
How the Valuation Office Agency calculates your rateable value for business rates.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
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.
What to expect when the Valuation Office Agency visit and measure non-domestic property.
Check the tariff classification for accessories for toys.
How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Legal requirement for the sale of veterinary medicines on the internet and the VMD Accredited Internet Retailer Scheme (AIRS).
Find out if you must offer free collection of old batteries - batteries you must take back, how to collect and send batteries to be recycled, penalties
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.