# The Value Added Tax Regulations 1995, Regulation 55D: Method of accounting


Subject to regulations 55H, 55JB and 55KA below, for any prescribed accounting period of a flat-rate trader, the output tax due from him in respect of his relevant supplies shall be deemed to be the appropriate percentage of his relevant turnover for that period.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/55D (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.