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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.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
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.
How to move, store and trade duty-suspended and duty-paid excise goods.
Rules you must follow, who’s responsible, when to tell the Environment Agency and what to do if you get an enforcement notice.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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 what you need to do when importing goods from outside the UK to a customs warehouse.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
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.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Employment Appeal Tribunal Judgment of Judge Shanks on 16 April 2024.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
Data protection rules for businesses in recruiting staff, keeping staff records and using CCTV
Find out how SIA licensing applies to shopping centres and retail outlets.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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