United Kingdom

UK VAT 20% / 5% / 0%, by product.

VAT is charged at one UK-wide rate set by HMRC; there is no local layer to add.

Food zero-rated, juice and soft drinks standard-rated (VAT Notice 701/14), children's clothing and others by category.

GBP 90,000 rolling 12 months; unregistered is a determined answer; warning at 80%.

The online-marketplace deemed-supplier tests (GBP 135 imports, overseas sellers) are quoted on screen; the answer is counsel's.

UK Global Tariff at the heading level for the headings held, with the TCA preference.

Into Great Britain, customs duty is not charged on a consignment of GBP 135 or less (not excise goods), and VAT on it is charged by the seller at the point of sale rather than at the border. The UK has announced it will end the GBP 135 relief in October 2028 (brought forward from March 2029; announced, not yet in law). Above GBP 135, duty and import VAT are charged at the border. This estimate does not take the relief off; it applies per shipment, and your basket ships as one order per seller.

GB EORI on every declaration, read from the buyer's Tax page and the cart; Northern Ireland from the BT postcode.

Commercial invoice and packing list with GB EORI; CDS export declaration named in the lane.

VAT invoice fields per VAT Notice 700/21, per-seller series, reverse-charge wording.

No UK mandate is in force today; the government has decided every VAT invoice between businesses and to the public sector will be an e-invoice from 2029, over Peppol, with no real-time reporting alongside it (the start month and standard to confirm against the roadmap). Shown beside the e-invoice download, which already produces a structured EN 16931 invoice.

Said plainly on EXPORTS → the annual payer report: a UK business paying a self-employed contractor files no information return about them — there is no 1099 equivalent; the contractor reports on their own Self Assessment (over the GBP 1,000 trading allowance, registered by 5 October). What does apply is listed with its source: the Construction Industry Scheme for construction only (20% / 30% / 0% deductions, monthly return), and the platform reporting rules from 1 January 2024 (SI 2023/817), which bind a platform, not a payer — whether GRAJ is one is legal #5.

UK reporting rules for digital platforms (SI 2023/817): first filing could fall due 31 Jan 2027 — whether a platform outside the UK with UK sellers is in scope is the open question. The seller fields (TIN, address, date of birth for a person) are collected on Trade across borders and the yearly file is drafted as an admin export, never filed (lib/platform-reporting.ts, migration 2914) — registering and filing is Matt's decision (#139).

IR35 / off-payroll as a guidance tool, factor by factor; the 2025–26 Employment Rights Act changes are not modeled.

No UK law requires written terms with a freelancer; the Late Payment Act gives 30 days and interest — said so, never makes terms required.

Late Payment of Commercial Debts (Interest) Act 1998: statutory interest (the reference rate + 8 points), the fixed sum and the payment-term cap on an overdue B2B invoice — shown, never charged.

The General Product Safety Regulations 2005 (regs. 5, 7, 9: only safe products, the producer's information and traceability, notify the authority of an unsafe one) as a product item on every consumer category. The Product Regulation and Metrology Act 2025 (Royal Assent 21 July 2025) lets ministers replace them; no regulations had been made when read — to confirm on review.

GB food label, UK address of the FBO or importer since 2024, food business registration, FIR 2014 allergens.

Soft Drinks Industry Levy (pure juice not liable), juice and nectar composition, DRS from 1 Oct 2027.

AWRS, premises and personal licence, UK alcohol duty by strength.

UK Responsible Person and SCPN notification as a product document.

The GB food supplement label as a product document: sold as "food supplement", the nutrients per daily dose, the dose and its warning, the varied-diet statement, out of reach of children, the business or importer's name and address (Food Supplements (England) Regulations 2003 and the devolved equivalents). No product notification is asked in Great Britain — food business registration with the local authority (wizard); Northern Ireland asks for an NI or EU address.

The GB fiber composition label in English as a product document (Textile Products (Labelling and Fibre Composition) Regulations 2012, enforcing Regulation 1007/2011 as it applies in GB — Art. 16(3)), beside the GPSR 2005.

UKCA or CE declaration of conformity (CE accepted without end date) as a product document.

UKCA or CE declaration of conformity as a product document.

The Furniture and Furnishings (Fire) (Safety) Regulations 1988 (the tests, the display label and the permanent label) and the GPSR 2005 as product items.

GB CLP label and SDS, UK REACH registration by the GB importer and the GPSR 2005 as product items, read from HSE: GB CLP binds the GB-based supplier, its duties unchanged from EU CLP, the GB mandatory classification list starting from the EU list of 31 December 2020; a DUIN holder registers by 27 October 2029, 2030 or 2031 by tonnage and hazard (HSE, updated 14 July 2026) — whether the extending legislation has been made, and later GB MCL changes, are to confirm.

The GB pet food label (Animal Feed (Composition, Marketing and Use) (England) Regulations 2015, enforcing Regulation 767/2009 Arts. 11 and 17) as a product document, and the feed business registration of the maker or importer as a check (read from council pages — the FSA page answered 404 — to confirm; APHA approval for animal-origin ingredients named).

The Supply of Machinery (Safety) Regulations 2008 declaration (UKCA or CE — CE recognized indefinitely per gov.uk, the amended text to confirm) and the GPSR 2005 as product items.

MHRA registration with a UK Responsible Person as a product item, and the CE acceptance dates read from the MHRA itself (updated 20 February 2026): a CE-marked device until 30 June 2028 under the MDD or AIMDD (or the certificate's expiry), until 30 June 2030 under the MDR, IVDR or IVDD; the spring 2026 consultation on recognizing CE marks indefinitely is to confirm. Whether GRAJ allows such listings is #112.

Tobacco, vape and CBD are not written; the position is a decision.

On CROSS-BORDER: no general "Made in" mark in Great Britain; origin on meat (beef and veal with birth, rearing and slaughter; pork, lamb, goat, poultry) and fish, and on other food where leaving it out would mislead (FIC Art. 26); a false origin claim is a misleading action (DMCC Act 2024 s. 226, since 6 April 2025). The GB food label and the UK importer's address as product documents; rules of origin for preferences.

Registrations by category in the wizard (food, alcohol, cosmetics, ICO); sanctions screening. Tobacco, vape and CBD are not written: whether GRAJ lists them at all is legal #22, and the licenses follow that decision.

UK — extended producer responsibility for packaging (pEPR); UK — Plastic Packaging Tax; Deposit return scheme (England and Northern Ireland); Deposit return scheme (Wales); Deposit return scheme (Scotland).

On /privacy/where-you-live (linked from /privacy and every footer): UK GDPR applies to GRAJ's processing for people in the UK (Art. 3(2)), a complaint to the ICO, the rights for everybody, data export and erasure; the ICO fee in the wizard. Stays partial on purpose: a controller outside the UK appoints a UK representative (Art. 27) — a paid service GRAJ has not bought, said on the page as not yet done (#116).

14-day cancellation from delivery, the exceptions, the model form, recorded notice.

UK operator licence as a carrier authority; on LANES and LOAD TENDERS the O-license thresholds (over 3,500 kg; vans over 2,500 kg internationally) and ADR under CDG 2009 (to confirm) are shown.

Bonded-warehouse papers, duty suspension for alcohol, storage requests, and on STORER · CAPACITY HMRC's customs warehousing read on gov.uk (last updated 2 February 2026): public (with an economic need) or private, an HMRC authorization as warehousekeeper with an EORI, inventory records, commodity codes of at least 6 digits and a guarantee unless AEO, applied for at least 2 months ahead, Northern Ireland separately; excise goods in an excise warehouse (Notice 196).

On CAMPAIGNS and CREATORS: the CAP Code (ads obviously identifiable — "#ad") and the DMCC Act 2024 ban on fake and undisclosed incentivized reviews (Schedule 20, since 6 April 2025; CMA fines up to 10% of turnover). Schedule 20 read from summaries — to confirm.

United Kingdom — PECR: Consent, or an existing customer told at the sale that they could refuse (the soft opt-in). A company address (not a sole trader or partnership) may be written to with your name and an unsubscribe.

The request names its law; on OPPORTUNITIES and FINANCING: lending to a company is not FCA-regulated, lending to a sole trader or small partnership is regulated consumer credit unless the RAO art. 60C business exemption (GBP 25,000) applies, and consumer credit needs FCA authorization. Whether GRAJ refuses such a recipient is a decision.

Cross-border Connect payouts to a GB bank (0.25%); NI number and Companies House named. Stays partial on purpose: a live GBP payout has not been proven end to end — real money through GRAJ's Stripe account, not protocol work (#117).