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Get Vat600aa Application To Join The Annual Accounting Scheme - Hmrc Gov
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You can leave the scheme at any time, but you must leave if you're no longer eligible to use it. You should leave at the end of a VAT accounting period. You do not have to tell HMRC you've stopped using it, but you must report and pay HMRC any outstanding VAT (whether your customers have paid you or not).
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