| VCAS1000 | Introduction |
| VCAS2000 | Entering the scheme |
| VCAS3000 | Special circumstances |
| VCAS4000 | Manipulation of the scheme |
| VCAS5000 | Records and accounts |
| VCAS6000 | Leaving the scheme |
| VCAS7000 | Exceeding the tolerance |
| VCAS8000 | Historical turnover and tolerance levels |
| VCAS9000 | Previous changes to the scheme |
