Search

Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.

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 apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.

This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.

Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale

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.

This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.

UK/EU SPS deal will slash red tape and eliminate costly routine checks for fruit, vegetable, flower and plant traders across the country.

Employment Appeal Tribunal Judgment of John Bowers, Deputy High Court Judge on 01 August 2025.

Search all content on GOV.UK