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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Entering the scheme: Retailers

The law does not preclude retailers from using the cash accounting scheme and a retail scheme at the same time. If any retailer wishes to do this they must follow the rules and conditions of both schemes. Retailers who request advice should be advised that this course of action will complicate the record keeping requirements and that the delaying of input tax recovery may outweigh any perceived benefits.