VAT Annual Accounting Scheme
Join or leave the scheme
You must be eligible to join the scheme.
How to join
You can join the scheme:
- online - when you register for VAT
- by post - fill in VAT600 AA (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)
Do not use the address on the form - send it to the following address instead.
BT VAT
HM Revenue and Customs
BX9 1WR
Confirmation you’ve joined the scheme is sent to your VAT online account (or in the post if you do not apply online).
How to leave
You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.
To leave, write to HMRC and they will confirm when you can leave. From this date, you must account for your VAT in the usual way.
You have to wait 12 months before you can rejoin the scheme.
BT VAT
HM Revenue and Customs
BX9 1WR