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Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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).
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
Provides guidance on planning for retail and other town centre uses.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
Guidance on the operation of expanded retail discount 2020 to 2021 coronavirus response, announced at Budget 2020.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
How to find digital outcome, specialist and user research services on the Digital Outcomes and Specialists framework.
Check the tariff classification for preparations put up for retail sale.
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.
One of the key issues that has been identified as crucial to the viability and success of the retail market is the way in which the market itself…
To sell goods to UK consumers, you may need to partner with other organisations, such as importers, distributors or retailers.
Government’s vision for the future energy retail market and a package of targeted reforms.
Don’t include personal or financial information like your National Insurance number or credit card details.
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