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Under global accounting, businesses may split collections of items and sell each item seperately or form other collections for sale under the scheme. »Ê¹ÚÌåÓýappy may also combine two or more items to produce only one item for resale, for example by using one item as a spare part for another.

If a business purchases an eligible item for £500 or more, and the item is made up of several components valued at less than £500 each, it cannot use global accounting if it sells the item in the same state as when it was purchased. For example, if the business purchases a tea set for more than £500 which includes many pieces, each valued at less than £500, and sells it as a tea set, it is selling one item. It cannot use global accounting for the sale.

If the result of combining two or more eligible items is an item of a different nature, the new item will not be eligible for the scheme.