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How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
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 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
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
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).
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
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.
How to work out and claim Corporation Tax relief on trading losses.
Assaulting a retail worker to be made a standalone criminal offence.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
Find out about the type of losses your company can offset against profits in future accounting periods.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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