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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Supplementary or alternative checks: flat rate scheme

Where a trader is using the Flat rate Scheme, check that:

  • the trader is eligible to use the scheme;
  • the correct self-classification and flat rate percentages are being used; and
  • VAT has been accounted for correctly on the disposal of assets.

Detailed guidance relating to the Flat Rate scheme, including the main revenue risks, can be found in V1-23 Schemes.