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Voluntary cash basis for small businesses

HMRC has issued a Question and Answer paper on its proposals to introduce a voluntary cash basis for small sole-traders.

Broadly the cash basis will be available to small unincorporated businesses with receipts of less than £77,000, and they could continue to use it until their receipts rise to more than £150,000 in any year.



Date: 4th July, 2012
Author: Cathy Corns


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