Commentary

SI 1995/2518 Part VIII

Tax tables
Tax tables | Commentary

SI 1995/2518 Part VIII

Tax tables | Commentary

Cash accounting scheme

SI 1995/2518 Part VIII

The taxable person must have reasonable grounds for believing that the value of his taxable supplies in the period of one year from the commencement of a prescribed accounting period will not exceed a prescribed figure (SI 1995/2518 Part VIII as amended).

Taxable turnover
1.10.87–31.3.90£250,000
1.4.90–31.3.93£300,000
1.4.93–31.3.01£350,000
1.4.01–31.3.04£600,000
1.4.04–31.3.07£660,000
1.4.07 onwards£1,350,000

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