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Contents

Official guidance

VAT Flat Rate Scheme

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FRS0500 · Data Protection
FRS1000 · Introduction
FRS2000 · Policy and Background
FRS3000 · Treatment of Applications
FRS4000 · Leaving the scheme
FRS5000 · Addressing risks and assurance
FRS6000 · Anti-Avoidance Rules
FRS7000 · Trade Sectors
FRSUPDATE001 · FRS Update Index
FRSUPDATE080111 · Recent changes to this guidance
FRSUPDATE100106 · Recent changes to this guidance
FRSUPDATE110328 · Recent changes to this guidance
FRSUPDATE120911 · Flat Rate Scheme guidance: recent changes
FRSUPDATE130425 · Flat Rate Scheme Manual: recent changes
FRSUPDATE130502 · Flat Rate Scheme Manual: recent changes

VAT Flat Rate Scheme
Recent changes to this guidance

FRSUPDATE080111 | Recent changes to this guidance

From HM Revenue & Customs · VAT Flat Rate Scheme

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