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Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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.
Government’s vision for the future energy retail market and a package of targeted reforms.
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 Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
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).
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
This sets out best practice principles to ensure retailers' delivery services meet the needs of customers who live in remote communities.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
What you need to do if you sell or store tobacco products in the UK.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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 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.
The guide to VAT rules and procedures.
Project Allenby/Connaught is a 35 year commitment to provide modern, high quality, fully serviced, purpose built living and working accommodation for 18,700 soldiers.
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