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This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Provides guidance on planning for retail and other town centre uses.
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.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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