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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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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.
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
This strategy sets out our vision of the role of the retail market in achieving net zero.
Government’s vision for the future energy retail market and a package of targeted reforms.
Legal requirements for the sale of veterinary medicines on the internet and the VMD Accredited Internet Retailer Scheme (AIRS).
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 23 May 2024.
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.
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