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HMRC internal manual

VAT Annual Accounting Scheme

Removal from the scheme: Circumstances which may lead to removal

Businesses may be removed from the scheme for various reasons. Some businesses may simply wish to revert to normal quarterly accounting. Other businesses may default on the conditions of the scheme and automatic withdrawal may take place, either during the year, or at year end.

At the end of each year the system will check automatically that a business is still eligible to remain in the scheme. If the business fails this check, it will be removed from the scheme (see VATAAS6000).