VRS4650 | Mechanics of the standard retail schemes: Mixture of methods of setting ESPs
From HM Revenue & Customs · VAT Retail schemes guidance
We will normally expect only one method of setting ESPs to be used by a retailer, but recognise that a mixture of methods may be acceptable provided:
the same mix of methods is used consistently
the conditions in Notice 727/5 Retail schemes: How to work the direct calculation schemes are satisfied and
the overall result is fair and reasonable.