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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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Check the tariff classification for preparations put up for retail sale.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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.
Find out how SIA licensing applies to shopping centres and retail outlets.
Provides guidance on planning for retail and other town centre uses.
Prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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 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 publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Get help to classify textiles and which headings and codes to use.
Assaulting a retail worker to be made a standalone criminal offence.
Find out which sanitary protection products you can supply at the zero rate of VAT.
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