Form

Apply to join the VAT Flat Rate Scheme

Apply to join the Flat Rate Scheme using form VAT600FRS.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 12 October 2023 — See all updates

Documents

Apply online to join the Flat Rate Scheme

Ref: VAT600FRS

https://www.tax.service.gov.uk/submissions/new-form/apply-to-join-vat-flat-rate-scheme

Apply by email or post to join the Flat Rate Scheme

Ref: VAT600FRS

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT600FRS&template=VAT600FRS.xdp

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Use form VAT600FRS to apply to join the VAT Flat Rate Scheme.

Find out about the:

• VAT Flat Rate Scheme
• VAT Flat Rate Scheme for small businesses

There are different forms to complete if you want to:

• join the Annual Accounting Scheme
• join the Annual Accounting Scheme and the Flat Rate Scheme together

How to use the online form

You’ll need to sign in with your Government Gateway user ID and password. If you do not have a user ID, you can create one when you first try to sign in.

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Print and post it to HMRC, using the postal address shown on the form or email it to frsapplications.vrs@hmrc.gov.uk.

Published 8 September 2014
Last updated 12 October 2023 + show all updates

1. 12 October 2023

   A link to the online form has been added.

2. 8 September 2014

   Added translation