Value Added Tax

From 1 Apr 2015
Standard rate 20%
VAT fraction 1/6
Reduced rate 5%
Current Turnover Limits
Registration - last 12 months or next 30 days over £82,000 from 1 April 2015
Deregistration - next 12 months under £80,000 from 1 April 2015
Annual and Cash Accounting Schemes £1,350,000
Flat Rate Scheme £150,000

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