[an error occurred while processing this directive]

	VAT tax amount
	Up to 3 January 2011 - 17.5% | From 4 January 2011 - 20% Calculate the VAT that has been paid or will be paid on amounts where VAT is included in the amount entered at the standard rate of 20%.
	Starting figure (£)  Does this figure already include VAT?  Yes No    Net amount   VAT at 20%   Gross amount   The current rates and thresholds are: Registration threshold £73,000 Deregistration threshold £71,000 Annual accounting threshold up to £1,350,000 Cash accounting scheme up to £1,350,000 Standard VAT rate current rate 20% Reduced rate 5%
	Further information on VAT.