Part VIIA FLAT-RATE SCHEME FOR SMALL BUSINESSESF1

1. 55AInterpretation of Part VIIA
2. 55BFlat-rate scheme for small businesses
3. 55CRelevant supplies and purchases
4. 55DMethod of accounting
5. 55EInput tax
6. 55FExceptional claims for VAT relief
7. 55GDetermining relevant turnover
8. 55HAppropriate percentage
9. 55JBReduced appropriate percentage for newly registered period
10. 55KCategory of business
11. 55KAAppropriate percentage for limited-cost traders
12. 55LAdmission to scheme
13. 55MWithdrawal from the scheme
14. 55NNotification
15. 55PTermination by the Commissioners
16. 55QDate of withdrawal from the scheme
17. 55RSelf-supply on withdrawal from scheme
18. 55SAdjustments in respect of stock on hand at withdrawal from scheme
19. 55TAmendment by notice
20. 55UReverse charges
21. 55VBad debt relief