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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the department. All HMRC formal procedures and work systems are outlined in these books which give managers and staff the department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

VCAS9000 gives details of all changes that have been made to the scheme since its inception.

This guidance supplements and should be read in conjunction with Notice 731 Cash Accounting (GOV.UK). It provides further direction on all areas of the scheme and on risks to the revenue associated with the scheme.