Value Added Tax

VALUE ADDED TAX
Standard rate 20% Reduced rate e.g. on domestic fuel 5%
Registration level from 1/4/18 £85,000
Deregistration level from 1/4/18 £83,000
Flat rate scheme turnover limit £150,000
Cash and annual accounting schemes turnover limits £1,350,000
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ICAEW The Chartered Institute of Taxation ACCA IPG IR