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
Update: The 2024 GCA annual survey has now closed.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How the supply of medical devices from Great Britain into Northern Ireland works.
Studies whether small-scale businesses can learn and adopt profitable practices of their successful peers
Consumer advice and details of how to report problems with e-cigarettes with guidance on how to place an e-cigarette on the market in Great Britain and Northern Ireland, including the notification scheme.
The rules about product labelling - including special rules for retailers and manufacturers in different business sectors (like food, jewellery and toys)
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
Assaulting a retail worker to be made a standalone criminal offence.
How designated retailers are expected to fairly manage their relationships with suppliers.
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.
News and guidance on veterinary medicines issues affected by coronavirus (COVID-19).
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.