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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.5 Output tax /Retail schemes / V3.561 Retail schemes—choice of scheme

V3.561 Retail schemes—choice of scheme

Part V3 Supplies, acquisitions and imports

Notice 727¹ gives general guidance regarding the choice of scheme for a particular business. It is necessary to add only four general observations to HMRC's advice.

Firstly, a retailer must ensure that they meet

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