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HMRC internal manual

VAT Retail schemes guidance

Adaptations to standard retail schemes: Considering and approving adaptations

An officer of not lower than HO level may approve adaptations provided:

  • the request is made in writing;
  • the retailer is unable to use a standard scheme as published;
  • there is no risk to the revenue in allowing the adaptation; and
  • the retailer will not gain any undue tax or competitive advantage through use of the adaptation.

Any approval must be made in writing, quoting the vires for the agreement under Regulation 67(1). Copies of all letters must be retained for future reference.