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HMRC internal manual

VAT Annual Accounting Scheme

Renewals: Continued eligibility

Approximately 18 days after the end of the annual accounting year an automatic check will be performed on the business’s details to ensure the business is still eligible to continue using the annual accounting scheme. This process is called renewals.

Once a business is using the scheme there is no need for it to re-apply each year. It will continue on the scheme until it leaves, or is no longer eligible.