Summary

Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.

Contents

  1. VCAS0500
    Data Protection
  2. VCAS1000
    Introduction: contents
  3. VCAS2000
    Entering the scheme: contents
  4. VCAS3000
    Special circumstances: contents
  5. VCAS4000
    Manipulation of the scheme: contents
  6. VCAS5000
    Records and accounts: contents
  7. VCAS6000
    Leaving the scheme: contents
  8. VCAS7000
    Exceeding the tolerance: contents
  9. VCAS8000
    Historical turnover and tolerance levels
  10. VCAS9000
    Previous changes to the scheme: contents
  11. VCASUPDATE001
    update index