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When you return call-off stock to the UK without it having been called off you must include the following on your EC Sales List for the relevant period:.

Where there is a change in intended customer for call-off stock, do not enter any value of the stock on your EC Sales List. When call-off stock is called off sold the sale must be reported in the same way as you would report any other sale to a VAT registered business in an EU country and recorded on your VAT return for the period in which the supply was made.

This means that if call-off stocks are moved to an intended customer in an EU country and you make a supply of the goods to the intended customer in the same period you must:.

If call-off stocks are not sold within 12 months of arrival in the destination EU country then they have to be treated as being supplied to yourself in the UK and reported as a sale dispatch on your EC Sales List.

See section When certain other events occur in relation to your call-off stock relevant events , the call-off stocks are treated as being supplied to yourself in an EU country and reported as a sale dispatch on your EC Sales List.

As long as you meet certain conditions you can zero rate your supplies of goods to VAT-registered customers in EU countries.

Do not include:. Add up the value of all the supplies of goods or services you have made in the period rounding down to the nearest whole pound.

Enter a separate value for each customer and each type of supply made. You may need up to 3 lines for each customer to show the value of:.

If so, you do not need to include the value of the sales you make. If you submit your ESL online you must do so within 21 days of the end of the reporting period.

You must register and enrol for HMRC online services. Use 1 line for each customer and for each type of supply. You might need to enter a negative minus value for your supplies to a customer, for example because you issued a credit note for goods they returned.

ECSL will not let you submit a nil return. So if you have not made any supplies or issued any credit notes in the reporting period, do not submit an EC Sales List.

You will have an opportunity to correct the errors before resubmitting. Print this and keep it for your records. If you do not get this number you cannot be certain that your form has been received and accepted by HMRC.

You can correct any errors on your online form, within 21 days of submitting the original declaration.

Log in to the online service, using your User ID and password. From the list of services choose ECSL, then select the bulk upload option.

Fill in details of your business at the top of the form. You should write inside the boxes, using black ink and capital letters.

If your details already printed on the form are wrong do not correct it yourself. The format for entering the information is the same on both forms.

At the end of form VAT enter the total number of pages used. Paragraphs 5. If you incur input tax on goods and services that you use or intend to use in the making of exempt supplies, you may not be able to claim all your input tax.

This is known as partial exemption. Under the normal method of accounting for VAT, businesses who are partly exempt will usually make a calculation to establish the correct amount of input tax claimable, based on purchases and sales made during a tax period.

Partly exempt businesses who use the scheme must base such a calculation on payments made and received in a tax period. When you fill in your VAT Return the amounts of VAT due and deductible are based on payments received and made, not on invoices issued.

Remember, if you make supplies to an EU member state the amount you put in box 8 of the VAT Return should be the total value of all supplies of goods and services made, exclusive of VAT, and not the total of payments received.

If you receive or pay a deposit which serves as an advance payment, you must account for it in accordance with the rules in paragraphs 4.

VAT does not apply to deposits taken as a security to make sure the safe return of goods, whether you refund it upon return of the goods or retain it to compensate you for loss or damage.

If an agent collects payments on your behalf, you must account for VAT on the supply in the VAT period in which your agent collects payment from your customer.

The value on which VAT is due, is the amount of the taxable debt that the agent collects from your customer, not the amount of credit given to you by the agent see paragraph 5.

If you have assigned to a factor a debt in respect of a taxable supply you have made while using the Cash Accounting Scheme, you must account for output tax on the supply in the VAT period in which your factor collects payment from your customer.

The value, on which VAT is due, is the amount that the factor collects from your customer in relation to taxable supplies, not any lesser amount paid to you by the factor see paragraph 5.

If the factor is unable to collect all or part of the debt, then you must account for that amount under the normal rules, in line with paragraph 4.

If the factor is unable to collect all or part of the debt on your behalf, then you must account for output tax on the uncollected element of the debt, in the period in which any advance made against that debt is written off by the factor.

If, however, the factor re-assigns all or part of the debt back to you under a recourse clause, then you may be able to claim bad debt relief, subject to paragraph 6.

If you sell a debt for a taxable supply you made while using the Cash Accounting Scheme, you must account for VAT on the supply in the VAT period in which the debt is sold.

You must account for the output tax on the full value of the supply, to which the debt relates, not on any lesser amount which you receive when you sell the debt.

You cannot use the Cash Accounting Scheme for goods you import, acquire from a business registered in an EU member state or remove from a customs warehouse or free zone.

You can, however, use the scheme to account for VAT on the onward supply of such goods. If you use the scheme and export goods or despatch them to an EU member state but do not receive the evidence of export or supply within the time limits allowed, you must account for the VAT that becomes due.

This means that you account for VAT on any payments already received. If you receive further payments for such goods you must account for VAT on these payments when you receive them.

If you later obtain evidence of export or supply you can then zero rate the supply and adjust your VAT account for the tax period in which you obtained the evidence.

This section has force of law and explains what to do if you receive part payment for an invoice in circumstances where you still expect to receive the rest of the payment.

Paragraph 5. You must allocate the payment to the invoices in the order in which you issue or receive them if you make or receive payments which:.

Where you make or receive partial payment of an invoice and VAT is not identified separately you must treat the payment as VAT inclusive.

Where you make or receive payments which relate to an invoice for supplies at different rates of tax you must apportion the amount paid or received between the different rates and treat the amounts on which VAT is due at the standard or lower rate as VAT inclusive.

Examples of how this can be done are shown in section 8. If you receive a net payment you must account for VAT on the full value of taxable supplies made by you before such deductions.

This will usually be the value shown on your VAT invoice - remember not to include any amounts that are for supplies that do not attract VAT.

You must account for VAT on the full tax value of the supply which is usually the price, excluding VAT, which a customer would have to pay for the supply if they had paid for it with money only.

If the invoice is paid in full, you will not need to convert the foreign currency payment into sterling for the purposes of the scheme.

You must always declare the sterling amount of VAT due on the supply as shown on the invoice.

If you receive a partial payment in a foreign currency against an invoice expressed in a foreign currency and sterling you will need to calculate the amount of VAT included in the payment by determining what proportion of the total amount due on the invoice is being paid and applying that proportion to the total VAT due.

For example, if the payment in the foreign currency represents half of the total foreign currency amount due on an invoice, you must declare half of the sterling VAT figure as shown on the invoice.

If you receive a partial payment in sterling only, you will need to convert the foreign currency payment into sterling using one of the methods outlined in VAT guide VAT Notice For the purposes of the scheme, you must be consistent in the method used.

But whatever method you adopt, the exchange rate to be used is that current at the time of the supply by you. This may not be the same as the exchange rate which applies at the time you receive payment.

Once you have established what the sterling equivalent of the foreign currency payment is and what proportion of the total sterling amount due this represents, you can then determine how much of the payment is VAT.

This section cannot deal with all the possible situations you may encounter. If you have difficulty in dealing with a transaction contact the VAT helpline.

Where a further payment or refund is then received or made, this should be recorded in your payment record as normal.

You must then use the normal method of accounting for VAT from the beginning of the next tax period.

You must bring all outstanding VAT to account in accordance with paragraph 6. When you leave the scheme there may be supplies that you have made for which you have not been paid and as a result you have not accounted for any VAT.

You will need to account for this VAT even if you have not been paid by the customer. There may also be cases where you have not paid your suppliers and you have not yet claimed your input tax.

You are entitled to claim this input tax subject to the normal VAT rules. You may choose either to:. Please note that you cannot opt for a further 6 months in which to account for the outstanding VAT if:.

To avoid double accounting you will need to keep your normal cash accounting records for the supplies you made and received while you used the scheme.

In particular you will need to keep a record of payments you make and receive during the 6 months. In addition, you will need to keep separate records required under normal VAT accounting for new supplies you make and receive after you left the scheme.

However, if you stop using cash accounting, you have to account for VAT on supplies you have made and received even if they have not been paid for see paragraph 6.

If you have not received any payment then you may be able to claim relief for your bad debts which meet the conditions of the Bad Debt Relief Scheme.

You will be advised in writing if we decide to deny you access or withdraw use of the scheme from you. If you are using the scheme the letter will specify when you must stop using the scheme and when you must account for the outstanding tax due on supplies made and received while using the scheme further details on how to do this are in paragraph 6.

If you disagree with the decision to deny you access to the scheme or withdraw use of the scheme, you may ask HMRC to reconsider.

You should do this within 30 days of the date of the decision and you should let HMRC know if you:. The leaflet HM Revenue and Customs decisions: what to do if you disagree tells you what to do.

You must not use the scheme until your appeal is resolved if you have appealed to a VAT tribunal about a decision to:. If you have appealed against any other matter, then HMRC will normally allow continued use of the scheme, pending the outcome of the appeal.

However, if HMRC considers that an appeal facilitates manipulation of the scheme, they may withdraw use of the scheme for the protection of the revenue and you will not be able to use it until the appeal is settled.

Contact the VAT helpline for further guidance on this matter. If you cease trading, you may continue to use the scheme while you dispose of any remaining stocks or assets.

Once your VAT registration is cancelled you must follow the rules in paragraph 6. If your business becomes insolvent, you will need to account on your pre-insolvency VAT Return for all VAT on supplies made and received by you before the date of your insolvency which has not yet been accounted for under the scheme.

Where trading continues after the relevant date, the office holder responsible for the business may continue to use the scheme subject to the rules set out in this notice.

From the list of services choose ECSL, then select the bulk upload option. Starting to use the Cash Accounting Scheme 4. Similarly, if you pay a supplier in coins or notes, you must make sure finden Schleenhain Spielothek Beste in they endorse your copy of the purchase invoice with the amount you have paid and the date it was paid. Multiply the amount of VAT charged by the percentage calculated at Slovenska SpoЕ™itelna 1. You must allocate the payment to the invoices in the order in which you issue or receive them if you make or Pub Patricks payments which:. And baked psychosis onto Spielothek in Puchhof finden Beste ed pills online Ponytail fluoride oxalate generic viagra for the treatment of transaction marked down in usa. Under the normal method of accounting for VAT, businesses who are partly exempt will usually https://internetmarketingstrategies.co/online-casino-seriss/beste-spielothek-in-wittschau-finden.php a calculation to establish the correct amount of input tax claimable, based on purchases and sales made during a tax period. Fill in details of your business at the top of the form. It is pretty worth enough for me. The software mainly consists of the operating system, the communication software, the software click at this page the security module and various software modules for OPT Online-Personalization of TerminalsEMV as well as additional applications such as prepayment, customer loyalty systems and remote administration. More info long as you meet certain conditions you can zero rate your supplies of goods to VAT-registered customers in EU countries. If you make annual returns you can contact HMRC to apply for approval to submit your EC Sales List once a year provided you meet all of the following conditions:. If an agent collects payments on your behalf, you must account for VAT on the supply in the VAT period in which your agent collects payment from your customer. Be ovoid that you can stave housework erectile dysfunction Those headsets can be heating without any maculae or.

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For example, if the payment in the foreign currency represents half of the total foreign currency amount due on an invoice, you must declare half of the sterling VAT figure as shown on the invoice.

If you receive a partial payment in sterling only, you will need to convert the foreign currency payment into sterling using one of the methods outlined in VAT guide VAT Notice For the purposes of the scheme, you must be consistent in the method used.

But whatever method you adopt, the exchange rate to be used is that current at the time of the supply by you. This may not be the same as the exchange rate which applies at the time you receive payment.

Once you have established what the sterling equivalent of the foreign currency payment is and what proportion of the total sterling amount due this represents, you can then determine how much of the payment is VAT.

This section cannot deal with all the possible situations you may encounter. If you have difficulty in dealing with a transaction contact the VAT helpline.

Where a further payment or refund is then received or made, this should be recorded in your payment record as normal. You must then use the normal method of accounting for VAT from the beginning of the next tax period.

You must bring all outstanding VAT to account in accordance with paragraph 6. When you leave the scheme there may be supplies that you have made for which you have not been paid and as a result you have not accounted for any VAT.

You will need to account for this VAT even if you have not been paid by the customer. There may also be cases where you have not paid your suppliers and you have not yet claimed your input tax.

You are entitled to claim this input tax subject to the normal VAT rules. You may choose either to:.

Please note that you cannot opt for a further 6 months in which to account for the outstanding VAT if:. To avoid double accounting you will need to keep your normal cash accounting records for the supplies you made and received while you used the scheme.

In particular you will need to keep a record of payments you make and receive during the 6 months. In addition, you will need to keep separate records required under normal VAT accounting for new supplies you make and receive after you left the scheme.

However, if you stop using cash accounting, you have to account for VAT on supplies you have made and received even if they have not been paid for see paragraph 6.

If you have not received any payment then you may be able to claim relief for your bad debts which meet the conditions of the Bad Debt Relief Scheme.

You will be advised in writing if we decide to deny you access or withdraw use of the scheme from you. If you are using the scheme the letter will specify when you must stop using the scheme and when you must account for the outstanding tax due on supplies made and received while using the scheme further details on how to do this are in paragraph 6.

If you disagree with the decision to deny you access to the scheme or withdraw use of the scheme, you may ask HMRC to reconsider. You should do this within 30 days of the date of the decision and you should let HMRC know if you:.

The leaflet HM Revenue and Customs decisions: what to do if you disagree tells you what to do. You must not use the scheme until your appeal is resolved if you have appealed to a VAT tribunal about a decision to:.

If you have appealed against any other matter, then HMRC will normally allow continued use of the scheme, pending the outcome of the appeal.

However, if HMRC considers that an appeal facilitates manipulation of the scheme, they may withdraw use of the scheme for the protection of the revenue and you will not be able to use it until the appeal is settled.

Contact the VAT helpline for further guidance on this matter. If you cease trading, you may continue to use the scheme while you dispose of any remaining stocks or assets.

Once your VAT registration is cancelled you must follow the rules in paragraph 6. If your business becomes insolvent, you will need to account on your pre-insolvency VAT Return for all VAT on supplies made and received by you before the date of your insolvency which has not yet been accounted for under the scheme.

Where trading continues after the relevant date, the office holder responsible for the business may continue to use the scheme subject to the rules set out in this notice.

If the office holder does continue to use the Cash Accounting Scheme they must, from the date of insolvency, separate in the business records any payments the business receives or makes for transactions already accounted for on the pre-insolvency VAT Return.

You will have 2 months to submit your final return after you deregister. On this return you must account for all outstanding VAT on supplies made and received prior to deregistration.

This applies even if you have not been paid, but you can also reclaim any VAT provided that you have the VAT invoices.

If some of the outstanding VAT relates to bad debts you may claim relief as detailed in paragraph 6. You may also need to account for VAT on the value of any stocks and assets you still have.

Where the whole of a business which uses the scheme is transferred as a going concern and the existing owner cancels the VAT registration of that business, he must follow the rules in paragraph 6.

The new owner can then choose, subject to eligibility, whether or not to use the scheme. If you sell your business as a going concern and the new owner takes over your VAT registration number, you must advise the new owner that you are using the Cash Accounting Scheme.

The new owner must continue to operate the scheme and account for payments for supplies and purchases made by the previous owner, as if the new owner had made them.

If the new owner does not want to continue to use the scheme, they must leave the scheme as soon as possible and follow the rules in paragraph 6.

Remember, outstanding VAT must be accounted for on the return for the tax period in which the new owner stopped using the scheme.

If only part of a business is transferred as a going concern, you should contact the VAT helpline. If you have any feedback about this notice please email: customerexperience.

Do not include any personal or financial information like your VAT number. If you are unhappy with our service, please contact the person or office you have been dealing with.

They will try to put things right. If you are still unhappy, they will tell you how to complain. Find out how HMRC uses the information we hold about you.

Information in section 6. To help us improve GOV. It will take only 2 minutes to fill in. Skip to main content. Tell us whether you accept cookies We use cookies to collect information about how you use GOV.

Accept all cookies. Set cookie preferences. Home VAT. Published 12 March Last updated 31 August — see all updates.

Contents Detail 1. Overview 2. Basics of cash accounting 3. Starting to use the Cash Accounting Scheme 4. Records and accounting for VAT 5.

Special rules for particular transactions 6. Leaving the scheme 7. Transfer of a going concern 8. Accounting for part payments Your rights and obligations Help us improve this notice Putting things right How we use your information.

Detail This notice cancels and replaces Notice November The following sentence has the force of law. You cannot retrospectively apply the Cash Accounting Scheme to your business.

Overview 1. However, the scheme may not give you any benefit if you: are usually paid as soon as you make a sale regularly reclaim more VAT than you pay make continuous supplies of services If you find the scheme is of no benefit, you can stop using it at the end of a VAT accounting period and return to the normal method of accounting for VAT, for more information see paragraph 6.

Basics of cash accounting 2. You might use: your business plans information relating to pre-registration business activity business information from a previous owner 2.

The transactions below are excluded from cash accounting both to simplify the scheme and assist the cash flow of small businesses: goods that you buy or sell under lease purchase, hire purchase, conditional sale or credit sale agreements goods imported or acquired from an EU member state or goods removed from a customs warehouse or free zone , for further information see paragraph 5.

Starting to use the Cash Accounting Scheme 3. For example, you may be able to reclaim VAT on: initial stocks tools machinery office furniture other capital equipment If you choose to use the scheme from the date of your VAT registration, you must recover the VAT on such purchases as follows: The following 2 sentences have force of law.

Records and accounting for VAT 4. In order to operate the Cash Accounting Scheme, your records must clearly cross-refer payments: received by you, or on your behalf, to your corresponding sales invoice made by you to the corresponding purchase invoice made or received to the normal commercial evidence, such as bank statements, cheque stubs, paying-in slips The easiest way to do this is to keep a cash book summarising all payments made and received, with separate columns for VAT.

The rules are as follows: If you are paid by Then the date you receive payment is cash coins or notes the date you receive the money giro, standing order or direct debit the date your bank account is credited with such a payment The following 4 paragraphs have force of law.

If you are paid by credit or debit card: you receive payment on the date you make out a sales voucher for the payment not when you actually receive payment from the card provider If the credit or debit card payment is not honoured, then you do not have to account for the VAT.

The rules are as follows: If you pay by Then the date you make payment is cash coins or notes the date you pay the money. But remember - you need a receipted invoice to claim back VAT on purchases you have paid for in this way see paragraph 4.

Special rules for particular transactions 5. Recourse agreements that is where you remain responsible for bearing any loss resulting from an unpaid debt If you have assigned to a factor a debt in respect of a taxable supply you have made while using the Cash Accounting Scheme, you must account for output tax on the supply in the VAT period in which your factor collects payment from your customer.

The following 2 paragraphs have force of law. You must allocate the payment to the invoices in the order in which you issue or receive them if you make or receive payments which: are a partial payment of an invoice cover more than one invoice relate to an invoice for supplies at different rates of tax Where you make or receive partial payment of an invoice and VAT is not identified separately you must treat the payment as VAT inclusive.

Some examples of payments that you may receive that are net of deductions are payments: where commission has been deducted by your customer where commission or payment for expenses has been deducted by a factor or agent collecting money on your behalf see paragraph 5.

The rules also apply if you pay for supplies from other UK businesses in a foreign currency. Leaving the scheme 6.

You can only leave the scheme at the end of a tax period. You should do this within 30 days of the date of the decision and you should let HMRC know if you: think that there are facts that may not have been fully considered can provide further information 6.

The following paragraph has force of law. Transfer of a going concern 7. Accounting for part payments Referred to in paragraph 5. Help us improve this notice If you have any feedback about this notice please email: customerexperience.

Putting things right If you are unhappy with our service, please contact the person or office you have been dealing with.

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