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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. Annual accounting scheme: Structure of the annual accounting year: Annual accounting year end

VATAAS3300 | Annual accounting scheme: Structure of the annual accounting year: Annual accounting year end

From HM Revenue & Customs · VAT Annual Accounting Scheme

Generally the business’ annual accounting year end will be the month which it requested on the Form. It must match the partial exemption year end.

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