Business tax – form

VAT: application to join the Annual Accounting and Flat Rate Scheme (VAT600AA/FRS)

Use form VAT600AA/FRS to join the Annual Accounting Scheme and the Flat Rate Scheme together.

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Use form VAT600AA/FRS to join the Annual Accounting Scheme for VAT and the Flat Rate VAT scheme at the same time.

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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.