VAT Flat Rate Scheme
Join or leave the scheme
You must be eligible for the scheme.
How to join
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).
How to leave
You can choose to leave at any time. You must leave if you’re no longer eligible for the scheme.
To leave, write to HMRC and they will confirm your leaving date.
You must wait 12 months before you can rejoin the scheme.
BT VAT
HM Revenue and Customs
BX9 1WR