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HMRC internal manual

VAT Cash Accounting Scheme Manual

From
HM Revenue & Customs
Updated
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Cash accounting scheme: Previous changes to the scheme: Changes introduced on 1 April 1992

Amendment 1 to the 1991 version of Notice 731 was issued on 1 April 1992. It increased the debt allowance introduced on 1 March 1990 from £1,000 to £5,000.