VAT Retail schemes guidance Manual (VRS) : Main contents
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| VRS1000 | Introduction |
| VRS2000 | Eligibility and refusal to allow use of a retail scheme |
| VRS3000 | Fundamentals of the retail schemes |
| VRS4000 | Mechanics of the standard retail schemes |
| VRS5000 | Adaptations to standard retail schemes |
| VRS6000 | Bespoke schemes: general principles |
| VRS7000 | Bespoke schemes: practical guidance |
| VRS8000 | Special arrangements for certain professions or trades |
| VRS9000 | Mail order traders |
| VRS10000 | Daily gross takings (DGT) |
| VRS11000 | Point of sale (POS) schemes |
| VRS12000 | Expected selling price (ESP) schemes |
