VAT Flat Rate Scheme
How to join
You must be eligible to join the Flat Rate Scheme.
How to join the scheme depends on whether you’re registered for VAT or not.
If you’re not registered for VAT
You should register for VAT and join the Flat Rate Scheme at the same time. You can also register for the VAT Annual Accounting Scheme. You’ll be told how to join the schemes when you register.
If you’re already registered for VAT
Apply to join the Flat Rate Scheme online or by post.
If you want to join the VAT Annual Accounting Scheme you will need to do this separately.
After you apply
You’ll get confirmation that you’ve joined the scheme:
- sent to your VAT online account - if you applied online
- in the post - if you applied using a paper form