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Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
The amount of VAT a business pays or claims back from HM Revenue and…
You must be eligible for the scheme. How to join You can: join the scheme…
You can join the Flat Rate Scheme if: you’re a VAT-registered business you…
The VAT flat rate you use usually depends on your business type. You may…
Use this declaration to show that a disabled person is getting goods or services for their personal or domestic use, and will claim relief from VAT.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Declare VAT due on alcoholic beverages under duty suspension using the online or postal form EX46(VAT).
Don’t include personal or financial information like your National Insurance number or credit card details.
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