Skip to main content

10,919 results

Sort by

Sort order

Filter by Date

Updated after
For example, 28 2 2023
Updated before
For example, 13 12 2024

Filter by Topic

Filter by Type

Type
  • Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure

    This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...

    • Updated:
  • Trading hours for retailers: the law

    Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland

  • Bespoke VAT retail schemes (VAT Notice 727/2)

    Find out when you need to agree a bespoke VAT retail scheme with HMRC.

    • Updated:
  • Retail schemes (VAT Notice 727)

    Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.

    • Updated:
  • Tax on shopping and services

    VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

  • Retail Sales in Great Britain: Oct 2017

    First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.

    • Updated:
  • Town centres and retail

    Provides guidance on planning for retail and other town centre uses.

    • Updated:
  • Carrier bag charges: retailers' responsibilities

    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.

    • Updated:
  • Grocery stores: price marking compliance poster

    Poster to help independent retailers understand what they need to do to comply with consumer law.

    • Updated:
  • Helping you make a Check for shops

    The VOA wants to help customers provide the right information when making a Check, and the following focuses on how to do this for shops that are zoned for valuation purposes.

    • Updated: