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How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
The government's plan to further reduce retail crime, building on the Retail Crime Action Plan announced in October 2023.
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).
In his current role as Group Retail, Ecommerce, Customer Service and Loss Prevention Director for TJX Europe, his passion and advocacy has driven the implementation of apprenticeship schemes and training programmes. His support of the Get Into Retail programme with...
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
The government brought together retailers and policing to set out measures to tackle the rise in shoplifting, catch more offenders and keep retail workers safe.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
What you need to do if you sell or store tobacco products in the UK.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Form for water companies wishing to apply to the Secretary of State for permission to withdraw from the non-household retail market for water.
How to work out and claim Corporation Tax relief on trading losses.
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