Full cost apportionment for new optician

Full cost apportionment for new optician

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My client is a part time self-employed locum optometrist and has just opened a new part -time practice (sole trader). We're looking at the full cost apportionment for output VAT and have used business plan figures in the absence of any actuals from the practice. Should his cost equal his anticipated drawings? Have ignored all locum activities and income, is this correct? What kind of output VAT is going to be acceptable?
Anon

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