VAT Cash TimingFarm 74
VAT Cash Timing · HMRC guidance reviewed 6 August 2026

VAT quarter cash plan using actual receipts and payments

Build a period snapshot without treating the estimate as a VAT Return or statutory record.

Decision boundary

Use the comparison as a cash-buffer prompt. Filing still requires complete, current records that cross-reference payments, invoices and commercial evidence.

Evidence to check

Compare this VAT period

Official source

HMRC VAT Notice 731 record-keeping rules

General information only. HMRC determines scheme eligibility, payment periods, exclusions and transition accounting.

Related guides

VAT Cash Accounting eligibility: £1.35m entry testCheck the VAT-exclusive turnover screen, general conditions and transaction exclusions separately.Cash accounting vs invoice accounting for VATCompare invoice VAT with VAT attached to payments actually received and made in the period.VAT on unpaid invoices under cash accountingSee how unpaid customer invoices can defer output VAT while supplier-payment timing affects input VAT.

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