This notice explains the point of sale scheme, one of the standard retail schemes.
This notice cancels and replaces Notice 727/3 (January 2011). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
11 January 2013
HM Revenue & Customs
VAT Notices: numerical order
VAT Notices: alphabetical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.