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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…
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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).
Provides guidance on planning for retail and other town centre uses.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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 on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
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.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Check the tariff classification for preparations put up for retail sale.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
The Communities and Local Government Select Committee Report on retail markets recognised the need to share good practice, and recommended that…
Government’s vision for the future energy retail market and a package of targeted reforms.
The government's plan to further reduce retail crime, building on the Retail Crime Action Plan announced in October 2023.
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.
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.
Form for water companies wishing to apply to the Secretary of State for permission to withdraw from the non-household retail market for water.
Don’t include personal or financial information like your National Insurance number or credit card details.
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