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A wholesale dealer in Great Britain may import Qualified Person certified medicines from the European Economic Area if certain checks are made by the ‘Responsible Person (import)’
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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 the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
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 how to account for VAT schemes on business gifts, samples and promotional schemes.
Joining a union and getting recognition for collective bargaining and agreements - legal rules about membership, union reps and your rights
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 Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Transfer of engagements and amalgamations: guidance from the Certification Officer (CO).
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
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.
Guidance for the pharmaceutical industry on Marketing Authorisations for veterinary medicines in the UK.
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.
What you need to do if you sell or store tobacco products in the UK.
Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
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