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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Supplementary or alternative checks: annual accounting / cash accounting

Check that the trader is:

  • still eligible to use the scheme; and
  • complying with the qualifying conditions governing the scheme in use.

Details of the schemes can be found in Notice 731 Cash Accounting and Notice 732 Annual Accounting. Details of both schemes are laid down in V1-23 Schemes. Further guidance may be found in V1-37 Control notes.