This guidance is for businesses selling to consumers, excluding B2B. Consumers have rights for faulty or misdescribed goods under the Consumer Rights Act 2015 (CRA). Retailers can enhance but not limit these rights in their return policies. For retail shop sales, no automatic right to return exists for unwanted goods, but businesses can set reasonable conditions for returns. Misleading statements... Read more

From 1 October 2027, businesses in England and Northern Ireland must implement the Deposit Return Scheme, adding deposits on single-use drink containers to enhance recycling and reduce litter. Retailers must register, store, and accept returns. Starting from 1 October 2027, businesses in England and Northern Ireland must comply with the UK government’s Deposit Return Scheme (DRS). The scheme... Read more

HMRC imposes VAT penalties based on inaccuracies: 30% for lack of reasonable care, 70% for deliberate but not concealed errors, and 100% for concealed errors. No penalty applies if reasonable care is taken. Taxpayers can reduce penalties through admission, assistance, and prompt documentation. HMRC may suspend penalties for up to two years for non-deliberate errors. Appeals can be requested and ti... Read more

The document is about the UK government's plan to make electronic invoicing (e-invoicing) mandatory for all VAT invoices in B2B and B2G transactions starting in April 2029. It confirms that the mandate will be introduced gradually (beginning with large companies, then SMEs), will use a four-corner interoperable model, and will not include real-time reporting to HMRC. Read more

This document provides a detailed overview of the most common payment methods used in the United Kingdom for both online and in-person transactions. It highlights that the UK has a highly advanced digital payment system, where debit cards and contactless payments dominate, while cash usage has significantly declined. Read more

VAT is a consumption tax in the UK, with rates at 20%, 5%, and 0%. It applies to most goods and services. Businesses collect and remit VAT, and must register if taxable turnover exceeds £90,000 within 12 months or is expected to in 30 days. Certain exemptions apply, including for cultural events and health services. Taxable turnover includes various sales and services. Registration must occur with... Read more

On February 26, 2026, the FTT ruled that the applicants EV charging model qualifies for a 5% reduced VAT rate, allowing public charging supplies under specific conditions to be treated as domestic use, challenging HMRC's standard rate application. On February 26, 2026, the First-Tier Tribunal (FTT) published its ruling in a case. A UK social enterprise installing and operating community EV chargep... Read more