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HMRC internal manual

VAT Registration

Variation of trader’s details: requests for monthly returns

Requests for monthly returns should normally only be granted to repayment traders who meet the criteria detailed in VATREG33400. Ensure those criteria are met before setting the repayment indicator and amending stagger.

However, you may also allow monthly returns where the trader can provide evidence of projected repayments for a set period (that is, for a number of months.)

You may also put a trader on monthly returns in order to protect the revenue.