VAT Notice 733 provides details of “how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme”.
This has been amended as follows:
“In Section 5.2 the email address to send your VAT600FRS Flat Rate Scheme application form to has been updated to: frsapplications.vrs@hmrc.gov.uk. This will not affect any applications that you have already sent to the previously published email address. You do not need to resend them.”
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
