Apply to join the VAT Flat Rate Scheme
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Who should apply
You must be registered for VAT and eligible to join the Flat Rate Scheme.
If you are not registered for VAT, you can register for VAT and apply for the Flat Rate Scheme at the same time. You do not need to complete this form if you already applied for the scheme when you registered for VAT.
What you’ll need
To apply for the Flat Rate 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
- phone number — we’ll only use this if we need to contact you about your application
- VAT registration number — if you have not received this, enter your VAT registration application reference number (if known)
- main business activity — decide which type of business most accurately describes your business (use the business type that generates the highest turnover if your business covers more than one sector)
- flat rate percentage — use the full flat rate for your type of business even if you’re entitled to the 1% reduction
- start date — this will normally be from the beginning of the VAT period after we receive your application (if you want to start using the scheme from another date, enter the date and reason why)
How to apply
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).
If you cannot use the online service
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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 VAT600FRS.
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Print and post it to HMRC using the postal address shown on the form, or email it to frsapplications.vrs@hmrc.gov.uk.
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
HMRC will notify you in writing if your application is successful. The letter will tell you the date you can start to use the scheme. This will normally be from the start of the VAT period following receipt of your application.
If you request an earlier or later start date, HMRC will consider all the facts including the timing of your application and your compliance record.
HMRC will not normally allow you to go back and use the scheme for periods for which you have already calculated your VAT liability.
If you do not receive a reply
If you do not hear from HMRC within 30 calendar days, contact HMRC.