FRS1300 | Introduction: Roles and Responsibilities
From HM Revenue & Customs · VAT Flat Rate Scheme
The VAT Soft Drinks and Industry Levy policy team is responsible for VAT Flat Rate Scheme policy.
If you are seeking policy advice on a particular case that is not covered by this guidance or contained in VAT Notice 733, you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.