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VAT
 This document is locked, you will need to be registered and logon to view it(Locked) VAT
VAT registered businesses act as unpaid tax collectors and are required to account both promptly and accurately for all the tax revenue collected by them.
 
 This document is locked, you will need to be registered and logon to view it(Locked) VAT Annual Accounting Scheme
HM Revenue & Customs (HMRC) have introduced a number of VAT schemes over the years designed to reduce the administrative burden on small businesses. One such scheme is the annual accounting scheme.
 
 This document is locked, you will need to be registered and logon to view it(Locked) VAT - Cash Accounting
Cash accounting enables a business to account for and pay VAT on the basis of cash received and paid rather than on the basis of invoices issued and received.
 
 This document is locked, you will need to be registered and logon to view it(Locked) VAT - Flat Rate Scheme
The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT.
 
 This document is locked, you will need to be registered and logon to view it(Locked) VAT - Bad Debt Relief
It is quite possible within the VAT system for a business to be in the position of having to pay over VAT to HM Revenue & Customs while not having received payment from their customer.
 
 This document is locked, you will need to be registered and logon to view it(Locked) VAT - Seven Key Points for the Smaller Business
This factsheet focuses on VAT matters of relevance to the smaller business. A primary aim is to highlight common risk areas as a better understanding can contribute to a reduction of errors and help to minimise penalties.
 
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