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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Special circumstances: Imports and EC acquisitions

As VAT is normally due on importation or acquisition of goods, businesses cannot use the scheme for goods that they import or acquire from a business registered in another EC country, or goods removed from a warehouse or freezone. The scheme can be used for the onward supply of these goods in the UK. Further information is available in Notice 700 The VAT Guide (GOV.UK).