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Official guidance
VAT Annual Accounting Scheme

VATAAS3000 · Structure of the annual accounting year

  • VATAAS3100 · Annual accounting scheme start date
  • VATAAS3200 · The annual VAT return
  • VATAAS3300 · Annual accounting scheme: Structure of the annual accounting year: Annual accounting year end
  • VATAAS3400 · Due dates for annual accounting returns
  • VATAAS3500 · Amending the annual return year end
  • VATAAS3600 · Non-standard tax periods (NSTPs)
  1. Structure of the annual accounting year: Contents
  2. Structure of the annual accounting year: Annual accounting scheme start date

VATAAS3100 | Structure of the annual accounting year: Annual accounting scheme start date

From HM Revenue & Customs · VAT Annual Accounting Scheme

The normal start date for annual accounting is the first day of the period in which the application is received. However, if a return has already been issued the start date will be the first day of the next period. The application cannot be backdated even if the return is not yet due.

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