Farley And Partners

VALUE ADDED TAX

From 1 April 2015 2014
Standard rate 20% 20%
VAT fraction 1/6 1/6

 

Taxable turnover limits

Registration (last 12 months or next 30 days over) £82,000 £81,000
Deregistration (next year under) £80,000 £79,000 
Annual accounting scheme £1,350,000  £1,350,000 
Cash accounting scheme £1,350,000  £1,350,000 
Flat rate scheme £150,000 £150,000 

 

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