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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out how SIA licensing applies to shopping centres and retail outlets.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Provides guidance on planning for retail and other town centre uses.
What you need to do if you sell or store tobacco products in the UK.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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).
Guidance on the operation of expanded retail discount 2020 to 2021 coronavirus response, announced at Budget 2020.
Labelling and handling food, transporting, food safety
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.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
Asks whether entrepreneurs aspire to grow and if so on which dimensions of the business
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
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