Small businesses
Annual accounting
– see Annual accounting scheme
Cash accounting
– see Cash accounting scheme
Cash basis
Commentary –
Key Data ¶3-260
Default surcharge
Generally
Commentary –
Indirect Tax Reporter ¶60-455
Special arrangements
Commentary –
Indirect Tax Reporter ¶60-468
Exemption
Flat-rate scheme
– see Flat-rate scheme (FRS)
Generally
Commentary –
Indirect Tax Reporter ¶43-047
Special schemes
Commentary –
Indirect Tax Reporter ¶3-130