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Special Schemes
Most registered traders simply add VAT, where appropriate, to their sales and pay this over to HMRC, less any VAT input tax paid to suppliers, on a quarterly basis.
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For small businesses this can cause cash flow problems. You may have to pay over VAT added to sales invoices that is still not paid by your customers.
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To help with this problem HMRC have created a number of “Special Schemes”.
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