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Did you mean businesses are retailing
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
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.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Includes regulations for online retailers, offering credit and Trading Standards
Studies whether small-scale businesses can learn and adopt profitable practices of their successful peers
Don’t include personal or financial information like your National Insurance number or credit card details.
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