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HMRC internal manual

VAT Registration

Introduction: the Flat Rate Scheme

The Flat Rate Scheme (FRS) allows an eligible business to pay VAT as a percentage of its VAT-inclusive turnover instead of having to work out the VAT on all its sales and purchases.

Guidance on the FRS can be found in FRS. External users can find the guidance at

The VAT Registration and Accounting Policy team has policy responsibility for the scheme.