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HMRC internal manual

VAT Retail schemes guidance

Introduction: Scope of this guidance

Our books of guidance are the main reference material for people working in HM Revenue & Customs (HMRC). They outline all of our formal procedures and work systems, providing managers and staff with general advice on interpreting the rules and guidelines.

The guidance is aimed at HMRC staff and should not be relied upon by businesses when calculating their taxes and/or duties.

This chapter supplements the guidance on retail schemes contained in:

There are many references to retail schemes and guidance on assurance visits to businesses operating retail schemes in V1-37 Control Notes. However, these notes may be considerably out of date and they may not necessarily reflect current retail schemes. The same warning applies when consulting other guidance containing references to retail schemes.