• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Annual adjustment VAT

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Annual adjustment VAT

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 26, 2018 at 6:54 am #454004
    amawesome2
    Participant
    • Topics: 85
    • Replies: 24
    • ☆☆

    If a firm which is partially exempted, follows the annual test for vat accounting purposes finds out that it couldnt satisfy one of tests
    among the deminimis tests when applied to the year a whole, should it then carry out an annual adjustment? Or simply claim the whole input tax to recover

    PS :pls dont confuse the annual test with annual accounting scheme.

    June 3, 2018 at 3:28 am #455657
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Partial exemption is not in the F6 syllabus

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Sarailee95 on EPS – Basic EPS Example – ACCA Financial Reporting (FR)
  • Teti on Groups – Other points – ACCA SBR
  • respectngwenya@yahoo.com on CIMA BA2 Cost Classification and Behaviour
  • Aadhi69 on Basic group structures – Basic consolidation example – ACCA (SBR) lectures
  • Aadhi69 on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in