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
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.