VAT Cash Accounting Cash-Flow Calculator
Compare when VAT becomes payable under invoice accounting and the Cash Accounting Scheme.
Quarter cash-timing comparison
Use VAT-exclusive sales and purchases. The model shows a quarter-end timing snapshot.
Initial eligibility appears possible
Invoice-accounting VAT due: £18,000
Cash-accounting timing estimate: £2,000
Quarter-end working-capital difference: £16,000
This estimates timing, not a VAT saving. Actual returns depend on invoice/payment dates, bad-debt rules and excluded transactions.Decision guides
Cash accounting eligibilityScreen the £1.35m entry threshold and common exclusions.Cash vs invoice accountingSee how receipt and payment dates move VAT timing.VAT on unpaid invoicesModel the working-capital pressure caused by slow customers.30, 60 or 90-day customersCompare collection-speed scenarios within a VAT quarter.Supplier payment timingSee why later supplier payments can delay input VAT recovery.Leaving the schemeCheck the £1.6m exit signal and outstanding VAT transition.Cash accounting and Flat RateUnderstand the separate timing and calculation choices.VAT quarter cash planPrepare a dated cash buffer before the return deadline.
Methodology and limits
The engine separates invoice and payment timing. It uses the HMRC entry and leaving thresholds but does not decide complex exclusions or replace VAT records.