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

HMRC internal manual

VAT Cash Accounting Scheme Manual

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.