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HMRC internal manual

VAT Cash Accounting Scheme Manual

Cash accounting scheme: Previous changes to the scheme: Changes introduced on 3 January 1994

VAT (Cash Accounting) (Amendment) (No 2) Regulations 1993, SI No 3028 Regulations amended the fact that traders becoming insolvent had to account for tax and supplies made and received over the previous 6 months (previously 12 months).