VAT Annual Accounting Scheme

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Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

Do not use the address on the form - send it to the following address instead.

BT VAT
HM Revenue and Customs
BX9 1WR

Confirmation you’ve joined the scheme is sent to your VAT online account (or in the post if you do not apply online).

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

To leave, write to HMRC and they will confirm when you can leave. From this date, you must account for your VAT in the usual way.

You have to wait 12 months before you can rejoin the scheme.

BT VAT
HM Revenue and Customs
BX9 1WR