Special Accounting Schemes: Procedure for setting up a special scheme
- Trader registers on APD1;
- If a special scheme is suggested i.e. because the trader would have difficulties accounting on the basis of ticket counterfoils, you advise the trader of the relevant legislation and procedures;
- The trader sends you a written proposal for the scheme including the basis for sampling or survey;
- You obtain written clarification if necessary and suggest any required amendments;
- If unsure of scheme methodology, consult CAT;
- You agree the proposal by preparing a letter of approval which summarises the natures of the scheme and all the rules and conditions that apply to it;
- You copy the approval letter to the APD CAT at Uxbridge;
- The trader returns a signed copy of the approval.
- The scheme is used to account for APD and is subsequently reviewed as appropriate.