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HMRC internal manual

VAT Retail schemes guidance

Bespoke schemes: practical guidance: Failure to agree

If you are having difficulties in reaching an agreement, remember that there are a number of expert resources available within the Department who may be able to provide guidance, for example

  • CCMs
  • the Retail Unit of Expertise
  • the Audit Service
  • operational accountants.
If You should
there is a disagreement * ask for help; and
* talk to the business  
you still can’t reach an agreement * assess on the basis of normal accounting, using best judgement. (This can include an approximation of normal accounting which is based on the unagreed scheme without those elements which can’t be agreed.)
* consider whether the general principle of resourcing to risk means that your efforts should be focussed elsewhere.  

If the business doesn’t have a CCM and you do decide to focus your efforts elsewhere, you should agree that decision with your line manager (at least senior officer level) and inform the business that the failure to agree continues to expose them to retrospective correction as and when we choose to examine their retail scheme declarations.