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HMRC internal manual

VAT Retail schemes guidance

Updates: VAT Retail schemes guidance

2016

published amendments

Mechanics of the standard retail schemes: Definition of daily gross takings (DGT)
link to Control notes updated.
Introduction: Scope of this guidance
Link to V1-37 Control Notes updated.

2018

published amendments

Bespoke schemes: practical guidance: Negotiating a bespoke scheme
Term updated to Customer Compliance Manager or CCM.
Bespoke schemes: practical guidance: Failure to agree
Term updated to CCM or Customer Relationship Manager.
Bespoke retail schemes: general principles: Policy objectives and the law
Term updated to Customer Compliance Manager.

published amendments

Mail order traders: Time of supply under retail schemes
15/06/2018 - Updated to agree with RCB and 727 Notices

published amendments

Introduction: Roles and responsibilities
updated link to VAT Advisory guidance manual