Value Added Tax

Standard rate 20% Reduced rate e.g. on domestic fuel 5%
Registration level since 1/4/17 £85,000
Deregistration level since 1/4/17 £83,000
Flat rate scheme turnover limit £150,000
Cash and annual accounting schemes turnover limit £1,350,000
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ICAEW The Chartered Institute of Taxation ACCA IPG IR