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HMRC internal manual

VAT Annual Accounting Scheme

VAT Annual Accounting Scheme Manual: recent changes

Below are details of the amendments that were published on 15 April 2014 (see the update index for all updates).

Page Details of update
VATAAS1000 Page heading wording changed to reflect new name for policy team
VATAAS1600 Updated information about the role of policy and introducing a link for getting advice
VATAAS2200 Amended incorrect reference to VAT Regulations 1995, regulation 50(1)(b) - should be regulation 52(1)(b)
VATAAS3600 Removed unnecessary sentence
VATAAS4100 Slight amendment to team name in Grimsby
VATAAS4200 Changed legal obligation percentage in Note 2 from 20% to 10%
VATAAS4500 Removed out of date Debt Management and Banking address
VATAAS4600 Updated with current balancing payment methods