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HMRC internal manual

VAT Flat Rate Scheme

Flat Rate Scheme Manual: recent changes

Below are details of the amendments that were published on 25 April 2013 (see the update index for all updates)

Page Details of update  
FRS4010 ‘Accounting, Registration and Exports, 4th Floor SW Queens Dock, Liverpool’ address changed to ‘VPOT, Subject Matter Experts, Regian House, Liverpool, L75 1AD’.  
FRS6300 ‘V1-28 Chapter 63’ hyperlink changed to ‘V1-28 Part 2B Chapter 63’.