Retail schemes: how to work the point of Sale Scheme

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

Change History


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


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


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


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


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

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