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HMRC internal manual

VAT Assessments and Error Correction

Section 73(1) and 73(2) assessments: Retail schemes involved

In all cases when an assessment involves a trader who uses a retail scheme, you should confirm

  • which scheme has actually been used
  • whether the trader was entitled to use the scheme , and
  • whether the scheme has been used correctly.

Your response is then determined by the circumstances. If the trader

  • has used a scheme for which they are not eligible, see VAEC3031 
  • changes a scheme without authority, see VAEC3032 
  • operates an eligible retail scheme, see VAEC3033.