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  2. Money
  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

FRS4000 - Leaving the scheme: Contents

  1. FRS4100
    Can HMRC allow a business to leave the scheme retrospectively?
  2. FRS4200
    What is the leaving date for businesses using both the FRS and Annual Accounting schemes?
  3. FRS4300
    Can HMRC withdraw use of the flat rate scheme?
  4. FRS4400
    Why is the leaving test tax inclusive?
  5. FRS4500
    What happens if there is a TOGC?
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