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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Driver-salesmen: Unacceptable invoicing methods

Some traders have asked for permission to invoice the charges for returnable containers without VAT and to settle the VAT element later. This is not acceptable because there could be no certainty that VAT would be accounted for or that VAT invoices would, in fact, be issued.

Other traders have sought permission to invoice and not to charge VAT on containers but to bear it themselves. This could easily lead to customers treating the document they receive as effectively a VAT - inclusive invoice and is therefore unacceptable.