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Contents

Official guidance

VAT Retail schemes guidance

Find in this level

VRS0500 · Data Protection
VRS1000 · Introduction
VRS2000 · Eligibility and refusal to allow use of a retail scheme
VRS3000 · Fundamentals of the retail schemes
VRS4000 · Mechanics of the standard retail schemes
VRS5000 · Adaptations to standard retail schemes
VRS6000 · Bespoke retail schemes: general principles
VRS7000 · Bespoke schemes: practical guidance
VRS8000 · Special arrangements for certain professions or trades
VRS9000 · Mail order traders
VRS10000 · Daily gross takings (DGT)
VRS11000 · Point of sale (POS) schemes
VRS12000 · Expected selling price (ESP) schemes
VRS13000 · Temporary 5% VAT rate on hot food and on-premises consumption

Official guidance
VAT Retail schemes guidance

VAT Retail schemes guidance

From HM Revenue & Customs

Begin readingData Protection