SolvedVCAS8000 | Cash accounting scheme: Historical turnover and tolerance levels
From HM Revenue & Customs · VAT Cash Accounting Scheme Manual
| Dates | Turnover limits in force | 25% tolerance limit |
|---|---|---|
| 01/10/87 - 30/09/90 | £250,000 | £312,500 |
| 01/10/90 - 31/03/93 | £300,000 | £375,000 |
| 01/04/93 - 31/03/01 | £350,000 | £437,500 |
| 01/04/01 - 31/03/04 | £600,000 | £750,000 |
| 01/04/04 - 31/03/07 | £660,000 | £825,000 |
| 01/04/07 to date | £1,350,000 | £1,600,000 |