Form

Apply to join the VAT Annual Accounting Scheme

Apply online to join the Annual Accounting Scheme (VAT600A).

Documents

Apply online (sign in using Government Gateway)

Application to join the Annual Accounting Scheme (VAT600AA)

Details

Usually, VAT-registered businesses submit their VAT returns and payments to HMRC 4 times a year. With the Annual Accounting Scheme you:

  • make advance VAT payments towards your VAT bill, based on your last return (or estimated if you’re new to VAT)
  • submit one VAT Return a year

You’ll need to submit all outstanding VAT returns before being accepted to the scheme and will be asked to provide your VAT registration number

Before you start

You can either:

  • use the online service
  • fill in the form on-screen, print it off and post it to HMRC

If you apply online you will need a Government Gateway user ID and password. If you do not have a user ID you can create one when you apply.

If you use the online service, you’ll get a reference number that you can use to track the progress of your form.

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.

VAT Annual Accounting Scheme
Use this guide to find out whether the Annual Accounting Scheme could be right for your business.

VAT Notice 732: annual accounting
This notice explains the Annual Accounting Scheme, who can use it and how to apply to join.

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.

VAT: application to join the Flat Rate Scheme (VAT600FRS)
Use form VAT600FRS to join the Flat Rate Scheme.

Published 8 September 2014
Last updated 3 November 2016 + show all updates
  1. An online forms service is now available.
  2. Welsh version of the form VAT600AA has been added to this page.
  3. Added translation