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HMRC internal manual

VAT Retail schemes guidance

Introduction: The role of VATAPPS

We have responsibility for retail schemes and will provide you with help if your problem is not covered by either this guidance or the notices referred to in VRS1050.

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We would expect any requests for further advice to be when:

  1. the guidance requires clarification:
* the answer cannot be found in any guidance
* a solution has been found in the guidance but is difficult to apply in the particular case
* a solution has been found at local level but is not fully or readily apparent in guidance
* there is an inconsistent application of policy by different offices
  1. the case challenges or alters our interpretation of the law
* the basic concepts of the tax are under challenge (such as through tax avoidance)
* our policy places UK business at a disadvantage in relation to EU competitors
* it is alleged that UK law or policy conflicts with EU directives
  1. the case involves circumstances not previously encountered
* our policy is inconsistent with normal trade practice
* our policy is at odds with new forms of business
  1. the case involves businesses or issues that are politically sensitive or of unique national importance.

This guidance, together with the more detailed information in the notices should help you make decisions without the need to refer to VATAPPS. Remember, a retail scheme cannot override or change the basic VAT rules on supply, consideration, exemptions or taxable transactions.

If you feel that you need further advice from VATAPPS, you must follow the instructions on the Indirect Tax Homepage. However, before seeking further advice, you must ensure that neither the relevant books of guidance/public notices nor the Retail Unit of Expertise (UoE) can help you find an answer.