VAT Flat Rate Scheme
Leaving the scheme
You can choose to leave the scheme at any time. You must leave if you’re no longer eligible for the scheme.
After you leave, you must wait 12 months before you can rejoin the scheme.
How to leave
To leave the scheme, contact HMRC with the following information:
- your name
- your signature
- your VAT number
- your business name and address
HMRC will then confirm your leaving date.
Contact HMRC
You can contact HMRC by email, phone or post.
frsapplications.vrs@hmrc.gov.uk
Telephone: 0300 200 3700
Outside UK: +44 2920 501 261
Monday to Friday, 8am to 6pm (except bank holidays)
Find out about call charges
To contact HMRC by post, send your letter to the following address. You must sign it first.
BT VAT
HM Revenue and Customs
BX9 1WR