This notice explains how the Cash Accounting Scheme works and the conditions you must meet if you want to use it.
This notice cancels and replaces Notice 731 (November 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
23 March 2015
24 March 2015
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HM Revenue & Customs
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Don’t include personal or financial information like your National Insurance number or credit card details.