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HMRC internal manual

VAT Retail schemes guidance

Mechanics of the standard retail schemes: Mixture of methods of setting ESPs

We will normally expect only one method of setting ESPs to be used by a retailer, but recognise that a mixture of methods may be acceptable provided:

  1. the same mix of methods is used consistently
  2. the conditions in Notice 727/5 Retail schemes: How to work the direct calculation schemes are satisfied and
  3. the overall result is fair and reasonable.