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!