Having to do a VAT return prior to changing the scheme isn't ideal but managable. However the fact that invoices can not be in the account for payment dates after the current VAT period is not manageable. I have been trying to change the scheme for 6 months and cannot. Even after all the invoices have been void and a return done, there seems to be something not allocated etc. this causes major cash problems for small business. Changing scheme from invoice to cash basis should be a simple thing.