HMRC Notice 732 Annual accounting
Posted on 09 Jan 2023
This notice cancels and replaces the previous version of Notice 732 (June 2010). Details of any changes to the previous version can be found in paragraph 1.2 of this notice, reports Harris & Co accountants in Northampton.
Contents
1. Basics of the annual accounting scheme
2. Conditions and eligibility of using the scheme
3. How the scheme works
4. Instalments
5. Paying your instalments
6. Completing and paying your VAT return
7. Special circumstances
8. Form VAT 600AA: Annual accounting application
9. VAT 600 AA&FRS: Application to join both the annual accounting and the flat rate schemes
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If you have a question about VAT, Excise or Customs duty
Putting things right
2. Conditions and eligibility of using the scheme
3. How the scheme works
4. Instalments
5. Paying your instalments
6. Completing and paying your VAT return
7. Special circumstances
8. Form VAT 600AA: Annual accounting application
9. VAT 600 AA&FRS: Application to join both the annual accounting and the flat rate schemes
Do you have any comments or suggestions?
If you have a question about VAT, Excise or Customs duty
Putting things right
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