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HMRC internal manual

VAT Retail schemes guidance

Fundamentals of the retail schemes: Retrospective change of retail schemes: Retrospective change of scheme refused

Where you are refusing retrospection you should explain the reasons for your decision (see also the final paragraph under VRS2400). Remind the business that, where a scheme is operated in accordance with published rules, the VAT calculated under the scheme is the correct VAT for the period.

It may, however, be appropriate to allow use of the new scheme from the beginning of the period in which the application is made.