Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 6 January 2010 (see the update index for all updates)

Section Details of update
   
FRS5500 Broken link to misdeclaration penalty guidance has been fixed
FRS7200 The flat rate percentages have been amended.
FRS7300 The flat rate percentage for post offices has been amended.
FRS7400 This page has been replaced with details of the flat rate percentages that were operative between 25 April 2002 and 30 April 2003
FRS7500 This is a new page that shows the flat rate percentages that were operative between 1 May 2003 and 31 December 2003
FRS7600 This is a new page that shows the flat rate percentages that were operative between 1 January 2004 and 30 November 2008
FRS7700 This is a new page that shows the flat rate percentages that were operative between 1 December 2008 and 31 December 2009