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HMRC internal manual

VAT Retail schemes guidance

From
HM Revenue & Customs
Updated
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Fundamentals of the retail schemes: Mixtures of schemes: Unacceptable mixtures of schemes

For the reasons set out in VRS3360 the following mixtures are unacceptable:

| Scheme … | may NOT be used with … | || | Direct calculation scheme 1 | * direct calculation scheme 2; * apportionment scheme 1; or * apportionment scheme 2. | | Direct calculation scheme 2 | either:

  • apportionment scheme 1; or
  • apportionment scheme 2     
      Apportionment scheme 1 apportionment scheme 2

You can refuse to allow any mix other than those provided for above and within the Public Notices under Regulation 69.