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Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.

• Overview

  The amount of VAT a business pays or claims back from HM Revenue and…

• Who can join

  You can join the Flat Rate Scheme if: you’re a VAT-registered business you…

• How to join

  You must be eligible to join the Flat Rate Scheme. How to join the scheme…

• Work out your flat rate

  The VAT flat rate you use usually depends on your business type. You may…

• If your circumstances change

  You must leave the scheme if: you’re no longer eligible to be in it on the…

• Leaving the scheme

  You can choose to leave the scheme at any time. You must leave if you’re…

Current research and findings relating to the Culture and Heritage Capital programme.

• Updated: 7 January 2026

Guidance for manufacturers, their authorised representatives and importers.

• Updated: 27 January 2026

Among a cohort of hypertensive patients in South India: 3-months follow-up study

• Updated: 17 January 2018

Tax and reporting rules for employers providing sporting, recreational or leisure facilities

Guidance on using the tax system to offer gym memberships and sports facilities to staff.

• Updated: 8 May 2018

This series brings together all documents relating to Energy Consumption in the UK

• Updated: 25 September 2025

Get help to classify textiles and which headings and codes to use.

• Updated: 7 April 2017

• Updated: 9 February 2023

Energy Consumption statistics presented in five key themes covering overall energy consumption in the UK, energy intensity by sector, primary energy consumption, end uses and electrical products consumption and stock.

• Updated: 29 September 2022