VCAS6000 - Cash accounting scheme: Leaving the scheme: Contents


VCAS6050Withdrawing from the scheme voluntarily
VCAS6100Compulsory withdrawal
VCAS6150Discretionary removals from the scheme
VCAS6200Accounting for VAT on leaving the scheme
VCAS6250Optional arrangements for leaving the scheme
VCAS6300Claiming Bad Debt Relief
VCAS6350Failure to leave the scheme at the correct time
VCAS6400Where there is difficulty establishing the correct VAT liability
VCAS6450Allowing a business to use the scheme in exceptional circumstances
VCAS6500Appeals against withdrawal of the scheme
VCAS6550Accounting for tax on deregistration
VCAS6600Transfer of a going concern
VCAS6650Time limits for re-entering the scheme