I have a potential new client who wants me to do his SA tax return going forward. He is a delivery driver and his previous accountant registered him for the flat rate VAT scheme but I am unsure why. The client is unsure why too! His job was purely driving - he received an income for this and had no expenses to put through. The previous accountant appeared to complete VAT returns for him. Excuse my ignorance if this is standard practice but it seems a bit dodgy to me. Anyone have any helpful views to enlighten me? Many thanks.