VRS1050 - Introduction: Scope of this guidance
Our books of guidance are the main reference material for people working in HM Revenue & Customs (HMRC). »Ê¹ÚÌåÓýappy outline all of our formal procedures and work systems, providing managers and staff with general advice on interpreting the rules and guidelines.
»Ê¹ÚÌåÓýapp guidance is aimed at HMRC staff and should not be relied upon by businesses when calculating their taxes and/or duties.
This chapter supplements the guidance on retail schemes contained in:
- Retail schemes
- Bespoke retail schemes
- How to work the point of sale scheme
- How to work the apportionment schemes
- How to work the direct calculation schemes
»Ê¹ÚÌåÓýappre are many references to retail schemes and guidance on assurance visits to businesses operating retail schemes in However, these notes may be considerably out of date and they may not necessarily reflect current retail schemes. »Ê¹ÚÌåÓýapp same warning applies when consulting other guidance containing references to retail schemes.