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Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services
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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.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
How to apply for the ECF, a grant available to companies working in the leather, textile, garment, and agro-processing industries.
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.
This playbook explains how we use social media at GDS. In it, we share our best practice, what we've learned and what we're planning to do.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Rules on consumer and business sales contracts under the Unfair Contract Terms Act and Unfair Terms in Consumer Contracts Regulations
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Guidance on electronic sales suppression (ESS), also known as till fraud or till manipulation, and information on how to make a disclosure.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
Find out about our Overseas Investment Insurance policy: its benefits, eligibility criteria and how to apply.
Find out about our Export Development Guarantee: its benefits, eligibility criteria and how to apply.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
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.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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