Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Retail schemes guidance

From
HM Revenue & Customs
Updated
, see all updates

Eligibility and refusal to allow use of a retail scheme: What should assurance staff do?

To meet the policy objective of ensuring that retail schemes are only used where strictly necessary, assurance staff must examine, as part of the assurance programme, whether individual retailers could reasonably be expected to account normally. If it would be beneficial to move a business to normal accounting, discuss the possibility with the business and seek to reach agreement. Retailers may be reluctant to move from their current scheme; but if you can demonstrate that they could reasonably do so, you can, as a last resort, refuse to allow use of a retail scheme at all. See VRS2350.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)