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Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
Provides guidance on planning for retail and other town centre uses.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
A first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
A first estimate of retail sales in value and volume terms for Great Britain, seasonally and non-seasonally adjusted.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
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