Admission to scheme

Cessation

Commencement

Death/bankruptcy/incapacity

Eligibility to operate

Insolvency

Lease purchase/hire-purchase/conditional sale/credit sale agreements

Transfer of business as a going concern

Variation of terms of scheme

Withdrawal

Appeals

Bad debt relief

Generally

Conditions

Credit for input tax

De-registration

Dissolved partnership

Details of

Disadvantages

Dissolved partnership, de-registration

Eligible users

EU sales list

Exclusion for relevant supplies or purchases within scope of flat-rate scheme

Expulsion from scheme

Protection of the revenue

Generally

Hire-purchase agreements

Input tax

Payment required

Insolvent traders

Interaction with reverse charge and carousel fraud

Invoices

Late returns

Money, meaning

Notice, meaning

Operative dates for VAT

Output tax

Generally

Payment of VAT, time for

Records

Second-hand goods, value of supplies

Separate receipts: change in standard VAT rate

Starting to use scheme

Tax point unchanged

Transfer of business as going concern

Generally

Transfer of registration number

Using without authorisation

Value added tax

Where scheme cannot be used for

Withdrawal from