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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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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 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).
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Check the tariff classification for preparations put up for retail sale.
People will be able to use digital ID's on their phones to verify their age when purchasing alcohol in pubs, clubs, and shops from next year.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
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