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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Historical turnover and tolerance levels

 

Dates Turnover limits in force 25% tolerance limit
01/10/87 - 30/09/90 £250,000 £312,500
01/10/90 - 31/03/93 £300,000 £375,000
01/04/93 - 31/03/01 £350,000 £437,500
01/04/01 - 31/03/04 £600,000 £750,000
01/04/04 - 31/03/07 £660,000 £825,000
01/04/07 to date £1,350,000 £1,600,000