Apply to join the VAT Annual Accounting and Flat Rate Scheme
Apply to join both the Annual Accounting Scheme and the Flat Rate Scheme using form VAT600AA/FRS.
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Use form VAT600AA/FRS to join the Annual Accounting Scheme for VAT and the Flat Rate VAT Scheme at the same time.
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Related forms and guidance
VAT Notice 733: Flat Rate Scheme for small businesses
This notice explains the Flat Rate Scheme for small businesses.
VAT Notice 732: annual accounting
This notice explains the Annual Accounting Scheme, who can use it and how to apply to join.
VAT Annual Accounting Scheme
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme.
VAT Flat Rate Scheme
Flat Rate VAT Scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
VAT600AA - Application to join the Annual Acounting Scheme
Use form VAT600AA to join the Annual Accounting Scheme.
VAT600FRS - Application to join the Flat Rate Scheme
Use form VAT600FRS to join the Flat Rate Scheme.