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
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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
The locations for a Marketing Authorisation Holder (MAH) and a Qualified Person responsible for Pharmacovigilance (QPPV)
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).
How to legally run a business that deals with the wholesale of animal medicines (veterinary medicinal products) and the WDA Register.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
Get permission from HMRC to use a new location to start or end your transit movements.
Guidance for the pharmaceutical industry on Marketing Authorisations for veterinary medicines.
Recent updates regarding regulated qualifications.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Check if an online retailer that sells pet medicines is on the Veterinary Medicines Directorate’s accredited internet retailer scheme (AIRS)
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.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
How to move, store and trade duty-suspended and duty-paid excise goods.
Information for English initial teacher training (ITT) providers about the Department for Education international qualified teacher status roll-out.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
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.