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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Check on business activities: schemes/methods adopted

  • retail schemes, including bespoke retail schemes;
  • retail export scheme;
  • annual accounting;
  • cash accounting;
  • second-hand schemes;
  • partial exemption method;
  • capital goods scheme;
  • tour operators’ margin scheme;
  • self-billing; and
  • estimation.

Record on the EF ‘Schemes’ Summary screen all schemes/methods used by the trader, and the date(s) from which they have been adopted/approved.

Refer to the appropriate guidance for further information.