How to join

You must be eligible to join the Flat Rate Scheme.

How to join the scheme depends on whether you바카라 사이트™re registered for VAT or not.

If you바카라 사이트™re not registered for VAT

You should register for VAT and join the Flat Rate Scheme at the same time. You can also register for the VAT Annual Accounting Scheme. You바카라 사이트™ll be told how to join the schemes when you register. 

If you바카라 사이트™re already registered for VAT

Apply to join the Flat Rate Scheme online or by post.

If you want to join the VAT Annual Accounting Scheme you will need to do this separately.

After you apply

You바카라 사이트™ll get confirmation that you바카라 사이트™ve joined the scheme:

  • sent to your VAT online account - if you applied online
  • in the post - if you applied using a paper form