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 and send it to the address on the form (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)
Confirmation you’ve joined the scheme is sent to your VAT online account (or in the post if you don’t apply online).
How to leave
You can leave the scheme at anytime, 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.
HM Revenue and Customs
Annual Accounting Registration Unit
77 Victoria Street