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  2. Money
  3. Business tax
HMRC internal manual

VAT Cash Accounting Scheme Manual

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
17 October 2022 - See all updates
  1. Back to contents

VCAS4000 - Cash accounting scheme: Manipulation of the scheme: contents

  1. VCAS4050
    Manipulation
  2. VCAS4100
    Treatment of manipulation
  3. VCAS4150
    Stagger manipulation between associated businesses
  4. VCAS4200
    Claims for input tax
  5. VCAS4250
    Bounced cheques
  6. VCAS4300
    Withdrawal for the protection of the revenue
  7. VCAS4350
    Withdrawal of entitlement to begin using the scheme
  8. VCAS4400
    Further guidance on protection of the revenue
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