VRS5150 - Adaptations to standard retail schemes: Point of sale scheme
Retailers who wish to treat minor levels of zero- or lower-rated sales as standard-rated may do so. Officers should ensure that the business is aware of both the advantages (such as simplification), and disadvantages (such as 鈥渢ax鈥� not charged to the customer), of doing so. If the retailer still wishes to proceed, approval may be given as above.