VAT Flat Rate 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.

You can also fill in VAT600 FRS and either:

Use VAT600 AA/FRS to apply for the Annual Accounting Scheme at the same time.

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
Imperial House
77 Victoria Street
DN31 1DB