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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Ensuring you get what you pay for.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
The CMA looked at thousands of products to see if loyalty prices offered genuine savings – the evidence says yes.
The Competition and Markets Authority (CMA) reviewed loyalty pricing by supermarkets.
OISC online presentation on expectations in consumer care
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.
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