| Point of Sale | All sales at 20% rate. POS is compulsory. | Point of Sale | All sales at 5%. POS remains compulsory. |
| Point of Sale | All sales at one or two VAT rates | Point of Sale\nor\nCatering Adaptation\nor\nA direct calculation method. | Provided system can identify and record sales at 0%, 5% and 20% at point of sale. If not, then can use either the Catering Adaptation or a direct calculation.\nCatering Adaptation is only available if relevant sales are less than £1million per annum.\nIt can be based on the Direct Calculation Scheme in Notice 727/5. It can only be used to determine the ESP of goods that are purchased and sold at same VAT rate and the remaining takings are at a single VAT rate. See example below. |
| Catering Adaptation | Unable to operate Point of Sale. Catering turnover £1m pa. | Catering Adaptation | The Catering Adaptation has been amended to accommodate the VAT rate change. |
| Agreed catering adaptation with HMRC. | Point of Sale can’t be operated, and catering turnover > £1m pa. | Agreed catering adaption with HMRC. | Business should make changes to their method, retaining records of the changes. You can refer to The Catering Adaptation in Notice 727 section 7 as an example. |
| Bespoke Retail Scheme Agreement | Retail sales > £130m pa | Probably require amended clause | Submit written proposals to Customer Compliance Manager or (for WMBC) Kamran Hussain. |
Solved