VATRESNI1100 | Introduction: Scope of this guidance

VAT manuals are the main reference material for people working on VAT in HMRC. They outline formal procedures and work systems and give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue and Customs and should not be relied upon by businesses in calculating their taxes and duties.

This manual (VATRESNI)provides guidance on the VAT Retail Scheme in Northern Ireland which has been in operation since 11pm on the 31 December 2020.

Guidance on the VAT Retail Export Scheme as operated in the UK until 11pm on the 31 December 2020 can be found in VATRES which has been archived.