Accounting basis

Accounts, delivery where settlement made

Cash basis

Cash basis and simplified expenses or accruals basis

Cost of replacement and cleaning of clothes, deduction

De-registration

Ceasing to practise but remaining registered

Death

Final payment and return

Form VAT 812

Generally

Notifying HMRC

Documents, legal professional privilege

Failure to register

Form VAT 811 procedure

Meaning

Move from cash to true and fair basis

Part-time lecturing payments assessable under Schedule E

Tax point

Generally

Post-de-registration invoices