Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Manipulation of the scheme: Claims for input Tax

Duplicate claims for input tax

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

Early input tax claims

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