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HMRC internal manual

VAT Registration

Introduction: applying to use the Flat Rate Scheme

Businesses may join the FRS, either when they register for VAT or at some later date.

If they apply to join the FRS when they are registering for VAT, the completed FRS application form can be sent with the VAT1.

There is an FRS application form inside Notice 733 (web). This is all the information we need to approve a business for the scheme.