I am just putting in my first VAT return and it will be a claim back. Can I then change to the Flat rate scheme after this reurn or does it have to be consistent from the start?
Steve
Replies (1)
Please login or register to join the discussion.
Kind of!
You can not just 'change'. You have to make a separate application to join the flat rate scheme. This can be done online, by phone or post. The wwww.hmrc.gov.uk site explains all.