V3.558 Special circumstances

Additional adjustments will need to be made in certain specific circumstances.

Special schemes exist for—

  1.  

    —     catering1; see V3.565;

  2.  

    —     retail chemists2; see V3.566; and

  3.  

    —     florists3; see V3.567.

For other arrangements applicable to particular circumstances, see HMRC Manual VRS8050-VRS8520.

In addition, retailers of children's clothing must be aware of the conditions for zero-rating4.

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