Please note VAT guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.
VAT Annual Accounting Scheme
Annual accounting and VAT – eligibility, thresholds, returns and payment deadlines, and joining or leaving the scheme.
VAT Cash Accounting Scheme
Cash accounting and VAT – eligibility, thresholds, joining and leaving the scheme.
VAT Flat Rate Scheme
Flat Rate VAT scheme – eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
VAT margin schemes
How to use VAT margin schemes – records you need to keep, invoicing and VAT returns reporting.
VAT retail schemes
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale.
VAT Annual Accounting and Flat Rate Schemes enquiries
Write to HMRC to change your details if you’re in the Annual Accounting or Flat Rate schemes, or want to leave the schemes.
