Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Contents
- Details
- 1. Overview
- 2. General rules
- 3. The Direct Calculation Schemes 1 and 2
- 4. Mechanics of the Direct Calculation Schemes (1 and 2)
- 5. DGT checklist
- 6. Special transactions
- 7. Business promotions
- 8. Appeals
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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