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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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 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.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
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.
The guide to VAT rules and procedures.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Check the tariff classification for preparations put up for retail sale.
Apply for authorisation of premises for the retail supply of POM-VPS and NFA-VPS veterinary medicines by suitably qualified persons (SQPs).
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).
This order requires the UK's large grocery retailers to follow the Groceries Supply Code of Practice.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How designated retailers are expected to fairly manage their relationships with suppliers.
Find out which country’s VAT rules to use when supplying services abroad.
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).