HMRC’s notice 733 is headed “Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme”.
The guidance has been updated to remind taxpayers that they “must keep digital records and submit returns using software that works with Making Tax Digital for VAT”.
The HMRC guidance is arranged under the following headings:
1. Introduction
2. Basics of the Flat Rate Scheme
3. Eligibility and conditions of the scheme
4. Determining your flat rate percentage
5. Applying for the scheme
6. Determining your flat rate turnover
6.2 What to include in your flat rate turnover
7. Keeping records and filling in your VAT return
8. The basic turnover method
9. The cash based turnover method
10. The retailer’s turnover method
11. Changes to your business
12. Leaving the scheme
13. Barristers
14. Bad debt relief
15. Capital expenditure goods
16. Appeals
Your rights and obligations
Help us improve this notice
Putting things right
How HMRC uses your information
https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733–2