Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Contents
- Detail
- 1. Overview
- 2. Basics of cash accounting
- 3. Starting to use the Cash Accounting Scheme
- 4. Records and accounting for VAT
- 5. Special rules for particular transactions
- 6. Leaving the scheme
- 7. Transfer of a going concern
- 8. Accounting for part payments
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How we use your information
Source gov.uk
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