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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 what records you must keep and how to keep them if you're registered for VAT.
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.
Information about Price Paid Data and how you can get it.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
You must not supply certain single-use plastic items in England, except for some exemptions.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
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 you need to agree a bespoke VAT retail scheme with HMRC.
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