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This guidance note provides an overview of the bespoke retail schemes. This note should be read in conjunction with the Retail schemes ― overview guidance note.

The following businesses may need to use a bespoke retail scheme:

A bespoke retail scheme is a method implemented by retail businesses in order to identify output VAT due on retail sales. Bespoke retail schemes are usually based on a standard retail scheme that has been specially tailored to meet the specific business requirements. Due to the rapid advancement of information technology, electronic tills are now very sophisticated and can normally determine the correct VAT rate that is applicable to each item at the time it is sold by a retailer. Therefore the majority of larger retailers would use a bespoke point of sale retail scheme in order to account for VAT due on their retail sales. In fact, any retailer with an annual taxable VAT exclusive retail turnover exceeding £130m is not eligible for the standard retail schemes, so if normal VAT accounting is not possible a bespoke scheme