Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Contents
- Detail
- 1. Overview
- 2. General rules
- 3. The Apportionment Schemes 1 and 2
- 4. Mechanics of Apportionment Scheme 1
- 5. Mechanics of Apportionment Scheme 2
- 6. DGT checklist
- 7. Special transactions
- 8. Business promotions
- 9. Appeals
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source
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