Please could you clarify which figure should be included in box 6:
Cash takings received £1000, cash expenditure £200, cash banked £800.

Should it be the amount of takings being £1000 or the amount banked £800?

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If you use the VAT cash accounting scheme there are special rules for completing boxes 1, 4, 6 and 7 of the return. All other boxes are completed as normal.


Box 1: is the VAT on cash receipts you have had (not invoices issued)

Box 4: is the VAT on the cash payments you have made (not invoices received)

Box 6: total cash sales (£1,000)

Box 7: total cash purchases ( £200)

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Many thanks for clarifying.
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