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
GBS product specifications: mandatory for central government departments and related organisations; encouraged for wider public sector.
This toolkit helps both those who buy food and catering services for the public sector and potential suppliers.
PPN setting out Standard Contracts and their use by in scope organisations
Procurement options available from the Crown Commercial Service for the public sector.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Your purchasing strategy must show you’ve considered commercial and technology aspects, and contractual limitations.
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
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.
An overview of the work the IPO is undertaking in relation to Standard Essential Patents.
Directives, regulations, policies and guidance relating to the procurement of supplies, services and works for the public sector.
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 partial exemption and the methods and calculations to use to see how much input tax you can recover.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
Standard terms and conditions used by Cefas.
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. Please fill in this survey (opens in a new tab).