V3.562 Mixed schemes

Regulations made under VATA 1994 Sch 11 para 2(6) provide that a retailer may use only one retail scheme at any one time unless1

  1.  

    (1)     any notice provides otherwise; or

  2.  

    (2)     HMRC allow otherwise.

Under head 1, HMRC allow2 the same scheme to be used in distinct business locations. Where an ESP or APP scheme is used, an adjustment is necessary to account for transfer of stock for resale. The details of such adjustments must first be agreed with HMRC.

Provided the retailer is eligible for each scheme, he may use the POS scheme plus

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