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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.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
This notice is aimed at individuals and small businesses who may wish to use or create knitting, sewing and related patterns.
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.
Get help to classify textiles and which headings and codes to use.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
This collection brings together all documents relating to social housing sales (including Right to Buy and transfers).
Section last updated: January 2021.
The latest data tables on social housing sales.
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