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Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 March 2024.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
Find out how you can use manure, guano and digestive tract content, including how to store and move them.
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.
The rules about product labelling - including special rules for retailers and manufacturers in different business sectors (like food, jewellery and toys)
The rules for working on Sundays, opt in, opt out arrangements, rules for shop and betting shop workers
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Retail Book Stationery and Allied Trades Employees Association trade union: annual returns, rules, statement to members, decisions and other related documents.
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
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).
Form for water companies wishing to apply to the Secretary of State for permission to withdraw from the non-household retail market for water.
Provides guidance on planning for retail and other town centre uses.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
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