Retail schemes: how to work the point of Sale Scheme

HMRC Reference:Notice 727/3 (January 2013) Return to Document
 

Change History

01/14

Notice updated to reflect new telephone numbers for HMRC Helplines - 0845 numbers have been replaced with 0300 numbers.

01/13

Revised Notice January 2013. This cancels and replaces Notice 727/3 (January 2011).

01/11

Revised Notice January 2011. This cancels and replaces Notice 727/3 (March 2002).

04/09

Update 1 (April 2009) changes the turnover threshold above which a business may not use one of the published retail schemes.

04/05

The technical content of this notice has not changed. An online version is now available.

content tools
Glossary

Don't understand some of our terms ?

Find the answers in our Glossary