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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Entering the scheme: Requests to use the scheme from an alternative starting date

Retrospective starting dates

Occasionally a business may ask for a retrospective starting date. Because it is likely that their current records and accounts will have to be retrospectively amended or expanded in order to comply with the scheme requirements, the starting date for use of the scheme must not be backdated any further than the beginning of the tax period in which the request is made.

Belated notifications

Regulation 58(1)(b) requires a business to have rendered all its returns and paid, or have arrangements in place to pay, any outstanding debts before it can start to use the scheme. If a business has registered belatedly, it will not have rendered its first return, and will not therefore be eligible to use the scheme until it has rendered its first return and has paid or agreed to pay all outstanding debts.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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