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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Leaving the scheme: Appeals against withdrawal of the scheme

Businesses that appeal against HMRC withdrawing use of the scheme in order to protect the revenue, or because their turnover exceeded £1,600,000, cannot continue to use the scheme whilst their appeal is in progress. To allow businesses appealing these matters to continue to use the scheme could put the revenue at risk. If an appellant continues to use the scheme in these circumstances, it may be appropriate to raise assessments.

All appropriate appellants should be advised that, if they continue to use the scheme pending the outcome of their appeal, assessments will be issued to recover any VAT that the Commissioners believe should be accounted for under the normal accounting rules. The business will be entitled to appeal against any such assessments raised.

Businesses appealing against any other cash accounting scheme matters may continue to use the scheme until their appeal is resolved.