VAT Notice 731: cash accounting

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.

Published 23 March 2015
Last updated 24 March 2015 + show all updates
  1. Revised notice March 2015 to update the guidance on what to do if you disagree with a decision made by HMRC.
  2. First published.