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.
You can also fill in VAT600 FRS and either:
- email it to firstname.lastname@example.org
- send it by post to the address on the form
You’ll get confirmation you’ve joined the scheme through your VAT online account (or in the post if you do not apply online).
How to leave
You can choose to leave the scheme at any time. You must leave if you’re no longer eligible to be in it.
To leave, write to HMRC and they will confirm your leaving date.
You must wait 12 months before you can rejoin the scheme.
HM Revenue and Customs
77 Victoria Street