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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.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Resilient energy networks are critical for energy security, and a strengthening of our electricity network will ensure we can meet challenges from an increasing diversified energy mix.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Rules for online and distance selling for businesses
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Find out how to apply for approval under the scheme, how to claim for the subsidy, how much you can claim and what records you need to keep.
Regulations and guidance on fees and charging for environmental and other regulatory functions for offshore oil and gas exploration and production, offshore gas unloading and storage and offshore carbon dioxide storage activities.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find codes for the delivery terms for each mode of transport to be used in Data Element 4/1 (Appendix 7).
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Amended charges for international waste shipments come into force as of 1 April 2024
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 when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Check what customs charges apply when using a fast parcel operator to make import and export customs declarations.
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