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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.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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.
You must not supply certain single-use plastic items in England, except for some exemptions.
Information about Price Paid Data and how you can get it.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out what records you must keep and how to keep them if you're registered for VAT.
How to monitor and report on the sales of fossil fuel boilers. How the low carbon target affects you, when you get credits and how to use them. How to pay for a credit shortfall.
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