Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

Other invoicing arrangements for particular businesses: cash and carry wholesalers: contents

  1. VATREC16021
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Introduction
  2. VATREC16022
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Operating conditions
  3. VATREC16023
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: The till roll VAT invoice
  4. VATREC16024
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Customer’s name (or trading name) and address
  5. VATREC16025
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Description sufficient to identify the goods supplied
  6. VATREC16026
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Quantity and price for each line on the invoice
  7. VATREC16027
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Rate and amount of VAT charged
  8. VATREC16028
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Total of goods and VAT
  9. VATREC16029
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Ticketing of goods in stock
  10. VATREC16030
    Other invoicing arrangements for particular businesses: cash and carry wholesalers: credits to customers
  11. VATREC16031
    Other invoicing arrangements for particular businesses: cash and carry wholesalers: computerised tills
  12. VATREC16032
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Action on visits to customers
  13. VATREC16033
    Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Non-compliance by wholesaler