Apply to join the VAT Annual Accounting Scheme
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Who should apply
You must be registered for VAT and eligible to join the Annual Accounting Scheme.
If you are not registered for VAT, you can register for VAT and apply for the Annual Accounting Scheme at the same time.
What you’ll need
To apply for the Annual Accounting Scheme you’ll need your:
- business name — this is your normal business name, which should be the name on your VAT Certificate of Registration
- business address — this is your main place of business
- VAT registration number — if you have not received this, enter your VAT registration application reference number (if known)
- phone number — we’ll only use this if we need to contact you about your application
- annual accounting year end — this is the month you want your annual return to finish
- frequency of payment — you can choose to pay monthly or quarterly interim payments
- method of interim payments
How to apply
You’ll need your Government Gateway user ID and password to apply online. If you do not already have a user ID, you can create one when you apply.
Other ways to apply
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in form VAT600AA.
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Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
After you’ve applied
If you applied using the online service, you’ll get a reference number that you can use to track the progress of your form.
If you were unable to apply online it is a good idea to keep a copy of your form, it’ll help if you have any questions about your application.
You must give us enough time to process your application. This is because your authorisation to use the Annual Accounting Scheme normally takes effect from the first day of the period in which your application is finalised.
If you’ve chosen to make VAT payments by Direct Debit, you should use your VAT online account to set the Direct Debit up.
When you can start using the scheme
We’ll notify you in writing if your application is accepted or not. If accepted the letter will tell you the:
- amount and timing of the interim payments we’ve calculated for you
- method of electronic payment that you’ve chosen
- due date for your annual return and balancing payment