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Which three of the following apply to traders registered for VAT who are interested in the annual accounting scheme in 2012? A. The trader must make 12 monthly payments throughout the year, on account of their VAT liability. B. An annual VAT return must be submitted to HM Revenue & Customs within two months of the end of the year. C. All payments under the scheme are based on estimates of the VAT due during the current year. D. If the annual turnover is less than £1,350,000 the trader may join the scheme. E. A trader may join the scheme immediately without waiting 12 months from VAT registration. |