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Jimat masa untuk mencari fail dan mudah untuk berkongsi bahan anda dengan rakan-rakan. In particular you will need to keep a record of payments you make and receive during the 6 months.
In addition, you will need to keep separate records required under normal VAT accounting for new supplies you make and receive after you left the scheme.
However, if you stop using cash accounting, you have to account for VAT on supplies you have made and received even if they have not been paid for see paragraph 6.
If you have not received any payment then you may be able to claim relief for your bad debts which meet the conditions of the Bad Debt Relief Scheme.
You will be advised in writing if we decide to deny you access or withdraw use of the scheme from you. If you are using the scheme the letter will specify when you must stop using the scheme and when you must account for the outstanding tax due on supplies made and received while using the scheme further details on how to do this are in paragraph 6.
If you disagree with the decision to deny you access to the scheme or withdraw use of the scheme, you may ask HMRC to reconsider.
You should do this within 30 days of the date of the decision and you should let HMRC know if you:. The leaflet HM Revenue and Customs decisions: what to do if you disagree tells you what to do.
You must not use the scheme until your appeal is resolved if you have appealed to a VAT tribunal about a decision to:. If you have appealed against any other matter, then HMRC will normally allow continued use of the scheme, pending the outcome of the appeal.
However, if HMRC considers that an appeal facilitates manipulation of the scheme, they may withdraw use of the scheme for the protection of the revenue and you will not be able to use it until the appeal is settled.
Contact the VAT helpline for further guidance on this matter. If you cease trading, you may continue to use the scheme while you dispose of any remaining stocks or assets.
Once your VAT registration is cancelled you must follow the rules in paragraph 6. If your business becomes insolvent, you will need to account on your pre-insolvency VAT Return for all VAT on supplies made and received by you before the date of your insolvency which has not yet been accounted for under the scheme.
Where trading continues after the relevant date, the office holder responsible for the business may continue to use the scheme subject to the rules set out in this notice.
If the office holder does continue to use the Cash Accounting Scheme they must, from the date of insolvency, separate in the business records any payments the business receives or makes for transactions already accounted for on the pre-insolvency VAT Return.
You will have 2 months to submit your final return after you deregister. On this return you must account for all outstanding VAT on supplies made and received prior to deregistration.
This applies even if you have not been paid, but you can also reclaim any VAT provided that you have the VAT invoices. If some of the outstanding VAT relates to bad debts you may claim relief as detailed in paragraph 6.
You may also need to account for VAT on the value of any stocks and assets you still have. Where the whole of a business which uses the scheme is transferred as a going concern and the existing owner cancels the VAT registration of that business, he must follow the rules in paragraph 6.
The new owner can then choose, subject to eligibility, whether or not to use the scheme. If you sell your business as a going concern and the new owner takes over your VAT registration number, you must advise the new owner that you are using the Cash Accounting Scheme.
The new owner must continue to operate the scheme and account for payments for supplies and purchases made by the previous owner, as if the new owner had made them.
If the new owner does not want to continue to use the scheme, they must leave the scheme as soon as possible and follow the rules in paragraph 6.
Remember, outstanding VAT must be accounted for on the return for the tax period in which the new owner stopped using the scheme.
If only part of a business is transferred as a going concern, you should contact the VAT helpline. If you have any feedback about this notice please email: customerexperience.
Do not include any personal or financial information like your VAT number. If you are unhappy with our service, please contact the person or office you have been dealing with.
They will try to put things right. If you are still unhappy, they will tell you how to complain. Find out how HMRC uses the information we hold about you.
Information in section 6. Published 12 March Last updated 31 August — see all updates. Contents Detail 1. Overview 2. Basics of cash accounting 3.
Starting to use the Cash Accounting Scheme 4. Records and accounting for VAT 5. Special rules for particular transactions 6.
Leaving the scheme 7. Transfer of a going concern 8. Accounting for part payments Your rights and obligations Help us improve this notice Putting things right How we use your information.
HMRC services may be slow during busy times. If your EC Sales List includes the cross-border movement of goods or changes of intended customer under the call-off stock arrangements, you will be able to submit this information electronically by:.
Call-off stock information cannot currently be recorded on this paper form. If you are unable to submit call-off stock information electronically contact HMRC at:.
If you make annual returns you can contact HMRC to apply for approval to submit your EC Sales List once a year provided you meet all of the following conditions:.
Record all the VAT-registered EU businesses you have supplied in the reporting period, entering a line for each customer, for each type of supply.
Changes to tax rules for call off stock arrangements between the UK and member states explains how these rules will be legislated for in the UK. It explains when businesses are invited to take advantage of the new arrangements and when VAT accounting, returns and reporting using the new rules will be required.
This could result in your having to become registered for VAT in the EU country the call-off stocks were sent. If any call-off stock is returned to you under your direction without being called off sold during the period of 12 months beginning with their arrival in an EU country.
You must record this in your EC Sales List for the period in which the goods were returned and record the return of the goods in your register.
When you return call-off stock to the UK without it having been called off you must include the following on your EC Sales List for the relevant period:.
Where there is a change in intended customer for call-off stock, do not enter any value of the stock on your EC Sales List. When call-off stock is called off sold the sale must be reported in the same way as you would report any other sale to a VAT registered business in an EU country and recorded on your VAT return for the period in which the supply was made.
This means that if call-off stocks are moved to an intended customer in an EU country and you make a supply of the goods to the intended customer in the same period you must:.
If call-off stocks are not sold within 12 months of arrival in the destination EU country then they have to be treated as being supplied to yourself in the UK and reported as a sale dispatch on your EC Sales List.
See section When certain other events occur in relation to your call-off stock relevant events , the call-off stocks are treated as being supplied to yourself in an EU country and reported as a sale dispatch on your EC Sales List.
As long as you meet certain conditions you can zero rate your supplies of goods to VAT-registered customers in EU countries.
Do not include:. Add up the value of all the supplies of goods or services you have made in the period rounding down to the nearest whole pound. Enter a separate value for each customer and each type of supply made.
You may need up to 3 lines for each customer to show the value of:. If so, you do not need to include the value of the sales you make.
If you submit your ESL online you must do so within 21 days of the end of the reporting period. You must register and enrol for HMRC online services.
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