Commentary

V7.226 Applying to use the flat rate scheme

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.226 Applying to use the flat rate scheme

Part V7 Tax planning | Commentary

V7.226 Applying to use the flat rate scheme

As explained above, any business can apply to use the flat rate scheme if it meets the relevant turnover limit. The business must also ensure it does not have a problem with the 'associated business' rules – see V7.232. The application can be made at any time (usually from the beginning of a VAT period) – either by post (Form VAT 600 (FRS)), e-mail or telephone (the VAT Helpline can take application details over the phone on 0300 200 3700).

HMRC has the power to refuse use of the scheme if it considers

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