We show how to extend systematically the FONLL scheme for inclusion of heavy quark mass effects in DIS to account for the possible effects of an intrinsic charm component in the nucleon. We show that when there is no intrinsic charm, FONLL is equivalent to S-ACOT to any order in perturbation theory, while when an intrinsic charm component is included FONLL is identical to ACOT, again to all orders in perturbation theory. We discuss in detail the inclusion of top and bottom quarks to construct a

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... variable flavour number scheme, and give explicit expressions for the construction of the structure functions F^c_2, F^c_L and F^c_3 to NNLO.