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
How to apply for a full or partial completion certificate after building work on a higher-risk building has been completed.
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…
How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Residential Property Tribunal Decision of Mr Harris on 12 April 2019
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Eastern Region, Judge S Brilliant and Mr R Thomas MRICS on 28 October 2022
Get help to classify various items of iron and steel, primarily those classified under chapter 72.
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).