The following information relates to the VAT return of the Super Ltd for the three months to 30 November 2020. All figures are VAT-exclusive unless stated otherwise.

1. Standard rated supplies made to customer were 30,000. A cash discount of 5% was offered to customers who paid within 28 days and customers who bought 50% of the supplies made during the quarter took this discount.

The figure of 30,000 includes a 3,000 sale, which was made to a customer in September 2020. This customer went bankrupt in November 2020 and had a bad debt of 3,000 was written off in the companys book on 30^th November 2020.

On 15^th November 2020, a customer was invoiced for 4,800 in relation to a sale of standard rated goods. These goods were paid for on 4^th December 2020 and were made available to customers to the customer on 10th December 2020. This sale is NOT included in the above figure of 30,000 and was not eligible for cash discount.

2. Standard-rated goods bought for resale or consumption cost 9,280. Standard-rate services cost 5,200.
3. On 1^st September 2020,the company was charged VAT of 1,960 on the purchase of motor car with emissions of 160g/km. Private use of this car by one of the employees accounts for 50% of the mileage. Maintenance charges in relation to the car were 280 for the quarter and fuel cost were 520. The company reclaims input tax on all car fuel.
4. In October 2020, the company bought a new non-current asset for a VAT-inclusive price of 15,000.

** Fuel scale charge for Private motoring is as follow:

Emission Rating (g/km)	Fuel scale charge 12 month period	Fuel scale charge for 3 month period	Fuel scale charge for 1 month period
160	1,279	319	106

Required:

1. Compute the VAT payable to (or Repayable by) HMRC for the three months to 30^th November 2020.
2. Explain the main features and advantages of joining of Annual accounting scheme