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Approval for joining a VAT scheme

My client sells goods in a shop in London.  He wants to use the Retail Export Scheme.  Do we need to get clearance from HMRC to use this scheme?  I know we need to get a stock of forms 407 from HMRC and we are happy with all of the ins and outs of the scheme itself, but do we actually need to apply to use the scheme or can he just get on and do it?  I can't find anything in the guidance to say clearance is needed so I suspect not, but clarification would be welcome!

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07th Feb 2013 13:28

I agree

... that there is nothing in the VAT Guidance saying or even, suggesting, that prior approval to use the scheme is required.

However, you can only get a supply of Forms 407 from the VAT National Advice Service, so that serves as the notification of intention to use the scheme and they can then ask your client for whatever details they may need.

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