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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.

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.

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