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.
Search reports on business payment practices: when invoices are paid, payment terms and practices
Guidance for suppliers and dealers.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
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.
Find out how you can use manure, guano and digestive tract content, including how to store and move them.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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 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.
Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
How food shops, manufacturers, and distributors must dispose of or handle former foodstuffs or food waste.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How to minimise your risk, and what to do if there's a terrorist attack.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
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).