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HMRC internal manual

VAT Retail schemes guidance

Special Arrangements for certain professions and trades: Women's Royal Voluntary Service (WRVS) hospital units: Calculating output tax under the WRVS adaptation

Action Total £
1. Work out the output tax for each tax period as follows.  
* Add up the DGT for the tax period. A
* Add up the ESP of standard-rated non-catering supplies (taken from the purchase records). B
* Add up the ESP of zero-rated non-catering supplies (taken from the purchase records). C
* Total A + B. D
2. Work out how much of the DGT is for catering supplies  
* Total A - total D E
3. Work out the standard-rated catering sales (ie sales to people who are not patients) by applying the agreed percentage:  
* Total E x Z% where Z is the percentage of catering supplies which are standard rated, ie solely to non-patients. This is to be estimated by the WRVS and agreed by you. Ensure that the percentage is reviewed at regular intervals.   F
4. Work out the total standard rated sales for the period:  
* Total B + total F. G
5. Work out how much VAT is due, multiply by 1/6 (the fraction for VAT @ 20%):  
* Total G x 1/6 (VAT @ 20%) H