Use form VAT600AA/FRS to join the Annual Accounting Scheme and the Flat Rate Scheme together.
Use form VAT600AA/FRS to join the Annual Accounting Scheme for VAT and the Flat Rate VAT scheme at the same time.
Before you start
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Related forms and guidance
VAT Notice 733: Flat Rate Scheme for small businesses
This notice explains the Flat Rate Scheme for small businesses.
VAT Notice 732: annual accounting
This notice explains the annual accounting scheme, who can use it and how to apply to join.
VAT Annual Accounting Scheme
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme.
VAT Flat Rate Scheme
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
VAT600AA - Application to join the Annual Acounting Sheme
Use form VAT600AA to join the annual accounting scheme.
VAT600FRS - Application to join the Flat Rate Scheme
Use form VAT600FRS to join the flat rate scheme.