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HMRC internal manual

VAT Retail schemes guidance

Adaptations to standard retail schemes: Point of sale scheme

Retailers who wish to treat minor levels of zero- or lower-rated sales as standard-rated may do so. Officers should ensure that the business is aware of both the advantages (such as simplification), and disadvantages (such as “tax” not charged to the customer), of doing so. If the retailer still wishes to proceed, approval may be given as above.