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Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
The amount of VAT a business pays or claims back from HM Revenue and…
You must be eligible for the scheme. How to join You can: join the scheme…
You can join the Flat Rate Scheme if: you’re a VAT-registered business you…
The VAT flat rate you use usually depends on your business type. You may…
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Apply to join the Flat Rate Scheme using form VAT600FRS.
This tax information and impact note applies to labour only businesses.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
Register for the Agricultural Flat Rate Scheme as an alternative to VAT registration if you're a farmer using form VAT98.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
Who can use the VAT Annual Accounting Scheme and how to apply.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Tertiary legislation about the VAT Flat Rate Scheme and the Agricultural Flat Rate Scheme (originally published in VAT Notice 733).
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