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
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…
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).
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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 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.
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.
Provides guidance on planning for retail and other town centre uses.
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.
Government’s vision for the future energy retail market and a package of targeted reforms.
This strategy sets out our vision of the role of the retail market in achieving net zero.
Use a reference architecture to develop a public sector organisation’s technology and how it shares data across government.
We're inviting views on how future government policy can best achieve the vision set out in the 'Energy retail market strategy for the 2020s', and how the lessons from recent market developments should inform this.
Government and Ofgem are conducting a joint review of the current energy retail market design, to ensure that it is fit for the future and puts consumers first.
This call for evidence considers barriers to innovation in the energy retail market.
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. Please fill in this survey (opens in a new tab).