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.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
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 how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Information about seafarer working and living rights - working conditions, conditions of employment, safe working practices, living conditions, dangerous cargo, health and medical care, maritime labour convention, human element
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
This guidance is to help you know how to recognise a hallmark and who to contact about your consumer rights.
Assaulting a retail worker to be made a standalone criminal offence.
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.
Retail Book Stationery and Allied Trades Employees Association trade union: annual returns, rules, statement to members, decisions and other related documents.
Union of Shop Distributive and Allied Workers trade union: annual returns, rules, statement to members, decisions and other related documents.
Leading food delivery companies will introduce enhanced security checks on their apps to prevent the market being abused by illegal workers, following discussions with the government.
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).