Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
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VRS0500Data Protection
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VRS1000Introduction
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VRS2000Eligibility and refusal to allow use of a retail scheme
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VRS3000Fundamentals of the retail schemes
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VRS4000Mechanics of the standard retail schemes
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VRS5000Adaptations to standard retail schemes
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VRS6000Bespoke retail schemes: general principles
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VRS7000Bespoke schemes: practical guidance
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VRS8000Special arrangements for certain professions or trades
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VRS9000Mail order traders
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VRS10000Daily gross takings (DGT)
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VRS11000Point of sale (POS) schemes
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VRS12000Expected selling price (ESP) schemes
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VRS13000Temporary 5% VAT rate on hot food and on-premises consumption
Updates