VAT Flat Rate Scheme
How to join
You must be eligible to join the Flat Rate Scheme.
You can:
- join the scheme online when you register for VAT
- fill in form VAT600FRS if you’ve already registered for VAT
You can join the Annual Accounting Scheme for VAT at the same time. Join both schemes when you register for VAT or use form VAT600 AA/FRS if you’ve already registered for VAT.
You’ll get confirmation you’ve joined the scheme through your VAT online account (or in the post if you do not apply online).