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Value Added Tax

From

4 Jan 2011

1 Jan 2010

Standard Rate

20%

17.5%

VAT Fraction

1/6

7/47

Reduced Rate

5%

5%

Current Turnover Limits

Registration - last 12 months or next 30 days over

£70,000 from 1 April 2010

Deregistration - next year under

£68,000 from 1 April 2010

Annual Accounting Scheme

£1,350,000

Cash Accounting Scheme

£1,350,000

 

Flat Rate Scheme

£150,000

 

 
 
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