WELCOME TO Duddon & Co Accountants

Value Added Tax

From 1 April 2007 1 April 2006
Standard rate 17.5% 17.5%
Standard rate VAT fraction 7/47 7/47
Reduced rate 5% 5%
Reduced rate VAT fraction 1/21 1/21
Taxable Turnover Limits
Registration - last 12 months or next 30 days over £64,000 £61,000
Deregistration - next 12 months under £62,000 £59,000
Cash accounting scheme - up to £1,350,000 £660,000
Optional flat rate scheme - up to £150,000 £150,000
Annual accounting scheme - up to £1,350,000 £1,350,000

VAT scale figures for private use are now based on carbon emissions. Please refer here for the scale figures for one month, three month, and annual VAT returns.

 

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FIRST CLASS SUPPORT FOR LOCAL BUSINESSES DUDDON & CO Accountants

Tel 01229 833388