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Contents

Official guidance

VAT Cash Accounting Scheme Manual

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VCAS0500 · Data Protection
VCAS1000 · Cash accounting scheme: Introduction
VCAS2000 · Cash accounting scheme: Entering the scheme
VCAS3000 · Cash accounting scheme: Special circumstances
VCAS4000 · Cash accounting scheme: Manipulation of the scheme
VCAS5000 · Cash accounting scheme: Records and accounts
VCAS6000 · Cash accounting scheme: Leaving the scheme
VCAS7000 · Cash accounting scheme: Exceeding the tolerance
VCAS8000 · Cash accounting scheme: Historical turnover and tolerance levels
VCAS9000 · Cash accounting scheme: Previous changes to the scheme
VCASUPDATE001 · VAT Cash Accounting Scheme Manual: update index
VCASUPDATE130426 · VAT Cash Accounting Scheme Manual: recent changes
VCASUPDATE140506 · VAT Cash Accounting Scheme Manual: recent changes

Official guidance
VAT Cash Accounting Scheme Manual

VAT Cash Accounting Scheme Manual

From HM Revenue & Customs

Begin readingData Protection