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Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme
Usually, VAT-registered businesses submit their VAT Returns and payments…
You can join the Annual Accounting Scheme if: you’re a VAT-registered…
How to join the Annual Accounting Scheme depends on whether you’re…
Check your VAT Return and payment deadlines in your HM Revenue and Customs…
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Information to help you identify if your organisation needs to publish a modern slavery statement.
Prepare statutory or abridged annual accounts for Companies House, make corrections and amendments, appeal against penalties for filing after the deadline
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Rules and requirements on filing annual returns, annual accounts and company changes that must be filed by UK registered companies.
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
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