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 the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
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 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).
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.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
This document explains how we handle the information we hold about you.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
The S1 waste exemption lets you store certain waste in secure containers at a site separate to where it was produced, before transportation to another site for recovery.
How food shops, manufacturers, and distributors must dispose of or handle former foodstuffs or food waste.
Data protection rules for businesses in recruiting staff, keeping staff records and using CCTV
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.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Food and drink labelling and packaging regulations - what you must show, warnings, health and organic labels and packaging standards.
The Planning Inspectorate appeals casework portal - Cookies
Temporary duty suspensions and autonomous tariff quotas for importing goods into the UK.
Find out how SIA licensing applies to shopping centres and retail outlets.
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).