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 how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
You must register with your local authority to run a food business.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
What you need to do if you sell or store tobacco products in the UK.
Find out how you can use manure, guano and digestive tract content, including how to store and move them.
Use this service to register an ivory item or apply for an exemption certificate to deal in ivory.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Poster to help independent retailers understand what they need to do to comply with consumer law.
What you must do when you sell your company, partnership or sole trader business
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Create an account with the UK ID issuer for business or product IDs if you're involved in the supply of tobacco products in the UK.
Detention services order 05/2013 on using profits from shops in immigration removal centres and other facilities.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
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).