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 FRS and send it to the address on the form (or 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 don’t 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