Form

Apply to join the VAT Annual Accounting and Flat Rate Scheme

Apply to join both the Annual Accounting Scheme and the Flat Rate Scheme using form VAT600AA/FRS.

• From: HM Revenue & Customs
• Published: 5 September 2014

Documents

Ref: VAT600AA/FRS

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT600AAFRS&template=VAT600AAFRS.xdp

Details

Use form VAT600AA/FRS to join the Annual Accounting Scheme for VAT and the Flat Rate VAT Scheme at the same time.

Before you start

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Related forms and guidance

VAT Notice 733: Flat Rate Scheme for small businesses
This notice explains the Flat Rate Scheme for small businesses.

VAT Notice 732: annual accounting
This notice explains the Annual Accounting Scheme, who can use it and how to apply to join.

VAT Annual Accounting Scheme
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme.

VAT Flat Rate Scheme
Flat Rate VAT Scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.

VAT600AA - Application to join the Annual Acounting Scheme
Use form VAT600AA to join the Annual Accounting Scheme.

VAT600FRS - Application to join the Flat Rate Scheme
Use form VAT600FRS to join the Flat Rate Scheme.

Published 5 September 2014