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HMRC internal manual

VAT Flat Rate Scheme

Flat Rate Scheme guidance: recent changes

Below are details of the amendments that were published on 11 September 2012 (see the update index for all updates)

Page Details of update
FRS1300 Change of name and address for the policy team responsible for the scheme
FRS3300 A reference to a relevant tribunal case has been inserted and the name and address of the policy team has been amended.
FRS3400 Reference to the capping rules has been updated, as has the name of the error and correction guidance.
FRS7800 The flat rate for labour only builders has been amended to correct an error. It previously read 13.5% - the correct rate should read 13%