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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.
Guidance for local authorities in administering the expanded retail discount 2021 to 2022 coronavirus response, announced at Budget 2021.
If pharmacies wish to ‘pack down’ larger packs of a medicinal product, they need to follow these instructions
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
A first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.
LONDON - May 7, 2024
Get help to classify textiles and which headings and codes to use.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How to move groups of agrifood products from Great Britain (England, Scotland and Wales) to Northern Ireland, which may include consignments of Northern Ireland Retail Movement Scheme (NIRMS) goods and consignments of non-NIRMS goods.
Guidance about how HMRC supports large businesses to help them pay the right amount of tax.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out how HMRC works with large business customers in the UK.
This form can be used by large grocery retailers to notify the Competition and Markets Authority about store acquisitions.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Apply for a Temporary Work – Government Authorised Exchange (GAE) visa for work experience, training, research or fellowship - eligibility, extend or switch, family members
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
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