We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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 can join the Flat Rate Scheme if: you’re a VAT-registered business you…
You must be eligible to join the Flat Rate Scheme. How to join the scheme…
The VAT flat rate you use usually depends on your business type. You may…
You must leave the scheme if: you’re no longer eligible to be in it on the…
You can choose to leave the scheme at any time. You must leave if you’re…
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
Employees' rights at work under fixed-term contracts - and what happens if a contract is renewed or ended.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out about our Direct Lending Facility: its benefits, eligibility criteria and how to apply.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
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 how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).