You don’t need permission to use Cash Accounting

VAT registered taxpayers do not need to apply to use the Cash Accounting scheme, but HMRC has the power to eject someone from using it if they believe there is a risk of abuse.
This power is rarely used but has been seen when multiple businesses are closely related.
Taxpayers must demonstrate that HMRC’s decision was not reasonable to appeal the decision.
Cash Accounting may not be suitable for all small businesses, such as retail businesses or those making zero-rated supplies.