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UK organisations that are affected by extended producer responsibility (EPR) for packaging may need to get evidence of packaging waste recycling and pay disposal fees.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
As an employer covering the cost of your employees’ subscriptions and…
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If any of the subscriptions or fees you cover aren’t exempt, you may have…
The following guides contain more detailed information: professional fees…
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Base fees for year 1 (2025 to 2026) of Extended Producer Responsibility (EPR) for packaging.
Find out about repayment and remission of customs duties by HMRC and how to apply.
Check the time limits and how to claim back import duty and VAT you’ve paid on damaged or rejected imports.
Find out how to restock trees on a site where they have been felled due to pests or disease.
How UK organisations that supply or import packaging should comply with extended producer responsibility (EPR) for packaging.
Illustrative waste disposal fees for Year 2 (2026 to 2027) that will be charged to large producers obligated under Extended producer responsibility (EPR) for packaging.
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