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HMRC internal manual

VAT Flat Rate Scheme

HM Revenue & Customs
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Introduction: The role of the Subject Matter Experts team (SME)

We have responsibility for this scheme and will provide you with help if your problem is not covered by this guidance. Please contact us at:

Subject Matter Experts (SME)
VAT Process Owner Team (VPOT)
1st Floor Regian House
L75 1AD