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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
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 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.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find a BFPO number, send mail to and from British forces personnel and their families
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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