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Provides guidance on planning for retail and other town centre uses.
How the Valuation Office Agency calculates your rateable value for business rates.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
What to expect when the Valuation Office Agency visit and measure non-domestic property.
Find out about the upcoming Single Trade Window service that will help users to meet their border obligations.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Data protection rules for businesses in recruiting staff, keeping staff records and using CCTV
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.
Food and drink labelling and packaging regulations - what you must show, warnings, health and organic labels and packaging standards.
A summary of the main points from the HMRC Accounting Officer's assessment of this major government programme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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