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Prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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.
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 when you need to agree a bespoke VAT retail scheme with HMRC.
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.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
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).
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Apply for authorisation of premises for the retail supply of POM-VPS and NFA-VPS veterinary medicines by suitably qualified persons (SQPs).
Provides guidance on planning for retail and other town centre uses.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
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.
The guide to VAT rules and procedures.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
The VMR sets out the statutory fees associated with various regulatory services provided by the VMD. The statutory fees and fee structure are implemented from 17 May 2024.
Don’t include personal or financial information like your National Insurance number or credit card details.
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