VAT Flat Rate Scheme: How to Register

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VAT Flat Rate Scheme: How to Register

The VAT Flat Rate can bring many benefits including helping cashflow and reduced administration.  So once you have decided that the VAT Flat Rate Scheme is right for you, registering is a fairly simple process that you can do yourself.

How to Register Online for the VAT Flat Rate Scheme

There are a number of ways you can register for VAT and join the flat rate scheme.

Register Online

If you are already VAT registered then the simplest way to register for the flat rate scheme is online using at VAT600 FRS form, which you can do HERE.

If you are new to VAT, you can join the flat rate scheme when you register for VAT.  You can do this here and it involves setting up a Business Online account with HMRC.

Please note there are changes coming in from April 2019 surrounding how you report your VAT returns called Making Tax Digital.  Read more about these changes here.

Register by Email

If you are already VAT registered then the simplest way to register for the flat rate scheme is online using at VAT600 FRS form, which you can do HERE and then email your application to:

frsapplications.vrs@hmrc.gsi.gov.uk

If you are not currently registered for VAT, then follow the steps above and submit your application online.

Register by Post

You need to complete a VAT 600 FRS Flat Rate Scheme form.  This can be completed on line then printed and posted or emailed to HMRC, here are their details:

HM Revenue and Customs – Annual Accounting Registration Unit 
Imperial House 
77 Victoria Street 
Grimsby 
DN31 1DB 
United Kingdom

Email: frsapplications.vrs@hmrc.gsi.gov.uk

If you are not currently registered for VAT, then follow the steps above and submit your application online.

What Information Do You Need to Submit?

HMRC sets out the information you will need to submit as part of your flat rate scheme registration, below is a copy of this from their website:

Section A
Business name Use your normal business name. If you are already registered for VAT, this should be the name on your VAT Certificate of Registration.
Business address This is your principal place of business. Again, if you are already registered for VAT, this should be the address on your VAT Certificate of Registration.
Phone number You do not have to give this, but it may help HMRC to process your application more quickly if they can phone you to clear up questions about your application.
VAT registration number If you have not been advised of a VAT registration number, leave this blank. Make sure you send the scheme application to the same office as you sent the VAT 1 Notification of VAT registration.
Section B
Main business activity Decide which of the sectors most accurately describes your business. If your business covers more than one sector, use the sector that is the main part of your business. Decide which is the main part by the amount of turnover each makes.
Flat rate percentage This is the percentage for your sector as shown in section FRS7300 of the Flat Rate Scheme Manual. Insert the full flat rate for your sector even if you are entitled to the 1% reduction.
Start date This will normally be from the beginning of the VAT period after HMRC receive your application. They will confirm your actual start date in writing.
If you would prefer to start using the scheme from another date, write the date and reason in the box provided – see paragraph 5.5 for further information.
Section C
Signature and date The form should be signed and dated by the owner, a partner, or a director of the business that is applying. A signature is not required on an electronic application. Just type your name in the box.

 

VAT Flat Rate Scheme: How Does it Work?

VAT Flat Rate Scheme: Flat Rate Percentages