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:

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
Imperial House
77 Victoria Street
DN31 1DB