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HMRC internal manual

VAT Flat Rate Scheme

From
HM Revenue & Customs
Updated
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Addressing risks and assurance: How does the application form minimise risk?

As with many schemes, the application form requires the applicant to state that he is eligible for the scheme. This will not of course stop the determined abuser. But it puts him on notice that any ineligible use of the scheme runs the risk of passing from avoidance to evasion. The application also gives HMRC an opportunity to check applications for eligibility.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)