| VSME30005 | Introduction |
| VSME31000 | Retail Scheme calculations |
| VSME32000 | Annual accounting / cash accounting |
| VSME33000 | Second hand Schemes |
| VSME34000 | Flat rate scheme |
| VSME35000 | Partial exemption |
| VSME36000 | Property: Option to tax |
| VSME37000 | Checks on completeness of output records |
| VSME38000 | Scrutiny of output invoices |
| VSME39000 | Credits of output tax |