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HMRC internal manual

VAT Cash Accounting Scheme Manual

Updates: VAT Cash Accounting Scheme Manual

2016

published amendments

Cash accounting scheme: Leaving the scheme: Where there is difficulty in establishing the correct VAT liability
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Cash accounting scheme: Leaving the scheme: Failure to leave the scheme at the correct time
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Cash accounting scheme: Leaving the scheme: Claiming Bad Debt Relief
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Cash accounting scheme: Leaving the scheme: Optional arrangements for leaving the scheme
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Cash accounting scheme: Leaving the scheme: Accounting for VAT on leaving the scheme
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Cash accounting scheme: Leaving the scheme: Discretionary removals from the scheme
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Cash accounting scheme: Leaving the scheme: Compulsory withdrawal
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Cash accounting scheme: Leaving the scheme: Withdrawing from the scheme voluntarily
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Cash accounting scheme: Leaving the scheme: contents
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Cash accounting scheme: Records and accounts: Completion of box 8 of the VAT 100
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Cash accounting scheme: Records and accounts: Credit notes and adjustments in the course of business
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Cash accounting scheme: Records and accounts: Client accounts
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Cash accounting scheme: Records and accounts: Factored debts
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Cash accounting scheme: Records and accounts: Discounts on VAT invoices
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Cash accounting scheme: Records and accounts: Receipted VAT invoices
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Cash accounting scheme: Records and accounts: contents
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Cash accounting scheme: Manipulation of the scheme: Further guidance on protection of the revenue
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Cash accounting scheme: Manipulation of the scheme: Withdrawal of entitlement to begin using the scheme
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Cash accounting scheme: Manipulation of the scheme: Withdrawal for the protection of the revenue
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Cash accounting scheme: Manipulation of the scheme: Bounced cheques
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Cash accounting scheme: Manipulation of the scheme: Claims for input Tax
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Cash accounting scheme: Manipulation of the scheme: Stagger manipulation between associated companies
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Cash accounting scheme: Manipulation of the scheme: Treatment of manipulation
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Cash accounting scheme: Manipulation of the scheme: Manipulation
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Cash accounting scheme: Manipulation of the scheme: contents
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Cash accounting scheme: Special circumstances: Insolvency
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Cash accounting scheme: Special circumstances: Imports and EC acquisitions
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Cash accounting scheme: Special circumstances: VAT groups
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Cash accounting scheme: Special circumstances: contents
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Cash accounting scheme: Entering the scheme: Retailers
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Cash accounting scheme: Entering the scheme: Transactions excluded from the scheme
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Cash accounting scheme: Entering the scheme: Requests to use the scheme from an alternative starting date
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Cash accounting scheme: Entering the scheme: Starting to use the scheme
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Cash accounting scheme: Entering the scheme: Conditions for entry
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Cash accounting scheme: Entering the scheme: contents
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Cash accounting scheme: Introduction: Public Notice 731 Cash Accounting
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Cash accounting scheme: Introduction: Law
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Cash accounting scheme: Introduction: Background
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Cash accounting scheme: Introduction: contents
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Cash accounting scheme: Introduction: Scope of this guidance
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published amendments

VAT Cash Accounting Scheme Manual: recent changes
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VAT Cash Accounting Scheme Manual: recent changes
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VAT Cash Accounting Scheme Manual: update index
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 2004
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 2001
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 22 September 1997
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 3 July 1997
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 20 October 1995
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 3 January 1994
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 December 1993
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 1993
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 1992
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 October 1990
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 March 1990
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Cash accounting scheme: Previous changes to the scheme: Rules in force at 1 October 1987
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Cash accounting scheme: Exceeding the tolerance: contents
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Cash accounting scheme: Previous changes to the scheme: contents
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Cash accounting scheme: Historical turnover and tolerance levels
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Cash accounting scheme: Exceeding the tolerance: Rules prior to 1 April 2007
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Cash accounting scheme: Exceeding the tolerance: Rules prior to 1 April 2004
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Cash accounting scheme: Exceeding the tolerance: Rules prior to 31 July 1997
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Cash accounting scheme: Leaving the scheme: Time limits for re-entering the scheme
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Cash accounting scheme: Leaving the scheme: Transfer of a going concern
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Cash accounting scheme: Leaving the scheme: Accounting for tax on deregistration
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Cash accounting scheme: Leaving the scheme: Appeals against withdrawal of the scheme
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Cash accounting scheme: Leaving the scheme: Allowing a business to use the scheme in exceptional circumstances
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Cash accounting scheme: Leaving the scheme: Where there is difficulty in establishing the correct VAT liability
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