Summary

Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.

Contents

  1. FRS0500
    Data Protection
  2. FRS1000
    Introduction: contents
  3. FRS2000
    Policy and background: contents
  4. FRS3000
    Treatment of applications: contents
  5. FRS4000
    Leaving the scheme: contents
  6. FRS5000
    Addressing risks and assurance: contents
  7. FRS6000
    Anti-avoidance rules: contents
  8. FRS7000
    Trade sectors: contents