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HMRC internal manual

VAT Retail schemes guidance

Fundamentals of the retail schemes: Mixtures of schemes: Combining the point of sale scheme with normal accounting

Some businesses, operating from one outlet only, may need to use the normal method of accounting for VAT for supplies made to other VAT-registered businesses and the point of sale scheme for other supplies. This should not cause any problems even though supplies may be made from a common stock. But the business must keep separate records of sales made for each method of accounting they use.