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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 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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
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.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Provides guidance on planning for retail and other town centre uses.
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).
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
CMA finds breaches of Part 5 of the Retail Banking Market Investigation Order 2017 and TSB has agreed to take action to prevent a recurrence.
Check the tariff classification for preparations put up for retail sale.
CMA finds breaches of Part 5 of the Retail Banking Market Investigation Order 2017 and HSBC has agreed to take action to prevent a recurrence.
CMA finds breaches of Part 5 of the Retail Banking Market Investigation Order 2017 and Nationwide has agreed to take action to prevent a recurrence.
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