When is the VAT return due date in the cash accounting scheme?

In the cash accounting scheme for Value Added Tax (VAT), the returns are indeed due on the same timetable as those under the standard VAT scheme. This means that businesses are required to submit their VAT returns usually every quarter, or every three months. The key concept here is that the cash accounting scheme allows businesses to account for VAT based on the actual cash transactions they receive and make, rather than the invoice dates. Therefore, while companies using this scheme might manage their cash flow differently, the frequency and due dates for their VAT returns remain consistent with standard reporting periods.

The confusion might arise because the cash accounting scheme is often associated with smaller businesses that may have different reporting cycles. However, the required submission timings do not differ from the standard scheme's quarterly or annual filing intervals. This aligns with the regulatory framework set by HMRC to maintain uniformity in reporting across different VAT schemes.