V3.576 Annual accounting scheme

V3.576 Annual accounting scheme

For retailers using the annual accounting scheme1 only one retail scheme calculation needs to be carried out each year2. In addition, no annual adjustment needs to be carried out except under the ESP 2 scheme, where the adjustment should be made in accordance with the rules of the scheme3.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial