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  3. Business tax
HMRC internal manual

VAT Flat Rate Scheme

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
31 May 2024 - See all updates
  1. Back to contents

FRS3000 - Treatment of Applications: Contents

  1. FRS3100
    When can an eligible business start using the FRS?
  2. FRS3200
    Can HMRC allow a retrospective start date for FRS?
  3. FRS3300
    Considering requests for retrospective use of the FRS
  4. FRS3400
    If you decide to allow retrospection
  5. FRS3500
    If you decide to disallow retrospection
  6. FRS3600
    Why are there so many exclusions?
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