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HMRC internal manual

VAT Retail schemes guidance

Fundamentals of the retail schemes: Mixtures of schemes: Records required when using a mixture of schemes

Businesses must comply with the record-keeping requirements of each individual scheme used. This will ensure that the transfer of stock between shops/different parts of the business is properly recorded and avoid manipulations involving a mixture of schemes, whether at the same or different locations.

Businesses who wish to use the same retail scheme separately at different locations may mistakenly assume that there is no need to record the transfer of stock between parts of the business. This is not necessarily so and for this reason the How to work notices instruct retailers to contact HMRC to agree any necessary adjustments.

You should advise businesses who contact you for advice on this matter to adjust the accounting and stock records of each business to show any transfers of stock. In practice this will mean that the purchase value or ESPs of goods originally received for retail sale under an apportionment or direct calculation scheme must be adjusted if those goods are transferred to a part of the business using normal accounting or a point of sale scheme.