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HMRC internal manual

VAT Annual Accounting Scheme

Structure of the annual accounting year: Amending the annual return year end

Once the business is on the annual accounting scheme it may request a change of year end. For example, the business may want its annual accounting year end to match its financial year end. When the annual year is amended, this may result in the business receiving several quarterly monthly returns before its new annual return.


A business’s annual period ends in April. In April it writes to us asking for a change of year end to November. The business will have to complete an April annual return, July and October quarterly return and a monthly return for November.