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HMRC internal manual

VAT Flat Rate Scheme

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, or contained in VAT Notice 733. Please contact us at:

Subject Matter Experts (SME)
VAT Registration & Accounting Policy (VRAP)
1st Floor Regian House
LIVERPOOL
L75 1AD