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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 October 1990

Amendment 3 to the 1987 version of Notice 731 was issued on 1 October 1990 and it increased

  • the £250,000 turnover threshold to £300,000 and
  • the £312,500 tolerance for leaving the scheme to £375,000.