You have to apply to use the flat rate scheme. You can email a completed VAT600FRS application form to: frsapplications.vrs@hmrc.gsi.gov.uk

Or post to the following address:

BT VAT

HM Revenue and Customs

BX9 1WR

United Kingdom

If you want to leave the scheme you must write and tell HMRC at the address above. There’s more information about it on the government website.

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