Enter all transactions up to the date you wish to register for VAT. Any transactions already entered will not include VAT and will not report on any subsequent VAT returns.
If any of these transactions need to include VAT, delete and re-enter them after you change schemes.
After you change to the Cash Accounting VAT scheme, we add VAT rate and VAT columns when you enter transactions.
Any transactions you enter after you turn on the Cash Accounting VAT scheme, regardless of the date of the transaction, may include VAT and can be included in a VAT return.
TIP: You usually have to submit VAT returns quarterly, although HMRC will let you know how often they want you to submit your VAT Returns.