This notice explains the Annual Accounting Scheme, who can use it and how to apply to join.
This notice cancels and replaces the previous version of Notice 732 (November 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
17 April 2014
HM Revenue & Customs
VAT Notices: alphabetical order
VAT Notices: numerical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.