Personal and business tax

How do I register for flat rate VAT?

To register for flat rate VAT, you must already be VAT registered and have taxable turnover below £150,000. The flat rate scheme simplifies VAT calculations by applying a fixed percentage to your gross turnover instead of tracking input and output VAT separately. You cannot register for flat rate VAT if you've used the scheme in the past two years or receive regular repayments from HMRC.

By
Jordan Macey
Last updated
July 23, 2025
Read our quick summary:
No items found.

Contents

How do I register for flat rate VAT?

You'll first need to check that you're eligible for the VAT Flat Rate Scheme.

If you're eligible, you can join the scheme online when you register for VAT, or submit the VAT600 FRS through one of the methods below:

BT VAT

HM Revenue and Customs

BX9 1WR

You'll receive notification that you've joined the scheme through your VAT online account, or by post if you did not apply online.

You’ll first need to check that you’re eligible for the VAT Flat Rate Scheme.

If you’re eligible, you can join the scheme online when you register for VAT, or submit the VAT600 FRS through one of the methods below:

BT VAT

HM Revenue and Customs

BX9 1WR

You’ll receive notification that you’ve joined the scheme through your VAT online account, or by post if you did not apply online.

Flat rate VAT registration help
Online Accountants
Speak to a VAT accountant

Free 20 minute accounting consultation about VAT flat rate registration.

Schedule a call

VAT Registration Estimator Tool
CalculatorsVAT Registration Estimator Tool

Use our VAT threshold 2025 calculator to determine if your business needs to register for VAT. Simply enter your turnover figures and our tool instantly calculates whether you've exceeded the current £90,000 threshold, helping you comply with HMRC requirements and avoid penalties for late registration.

Calculate now

Ultimate VAT Guide
Free download
Ultimate VAT Guide

Our Ultimate VAT guide walks through step by step what you need to know about registering for VAT, how to pay your VAT, your filing responsibilities and how to de-register for VAT.

Email address:

Thank you for downloading our free guide. We've sent you an email with your guide!
Oops! Something went wrong while submitting the form.

Flat rate VAT registration help
Online Accountants
Speak to a VAT accountant

Free 20 minute accounting consultation about VAT flat rate registration.

Schedule a call

Read more of our free business tax guides

Use of Home Allowance – How Contractors & Sole Traders Can BenefitContractor accountant leaning on deskUse of Home Allowance – How Contractors & Sole Traders Can Benefit
Changes in Tax Codes & Allowances for 2025/26Contractor accountant leaning on deskChanges in Tax Codes & Allowances for 2025/26
An Overview of UK VAT Rules After BrexitContractor accountant leaning on deskAn Overview of UK VAT Rules After Brexit
How to File Self Assessment Tax ReturnContractor accountant leaning on deskHow to File Self Assessment Tax Return
What is the Optimum Director's Salary 2025/26?Contractor accountant leaning on deskWhat is the Optimum Director's Salary 2025/26?
How to File a VAT ReturnContractor accountant leaning on deskHow to File a VAT Return
Contractor accountant leaning on deskRegister for Corporation Tax - How to Guide
Do I Need to Complete a Tax Return - Complete GuideContractor accountant leaning on deskDo I Need to Complete a Tax Return - Complete Guide
Register for PAYE: How and When - PAYE Registration ProcessContractor accountant leaning on deskRegister for PAYE: How and When - PAYE Registration Process
Contractor accountant leaning on deskSpring Statement 2025 - What it Means for Small Businesses and Contractors?
Do I Pay Tax on Renting Out a Room in My Home?Contractor accountant leaning on deskDo I Pay Tax on Renting Out a Room in My Home?
Last Minute Tax Saving Strategies to Reduce Tax Bill Before 5 AprilContractor accountant leaning on deskLast Minute Tax Saving Strategies to Reduce Tax Bill Before 5 April
Crypto Tax Implications in the UKContractor accountant leaning on deskCrypto Tax Implications in the UK
How Many of Us Are Due A Pay Rise in April 2025?Contractor accountant leaning on deskHow Many of Us Are Due A Pay Rise in April 2025?
Autumn Budget 2024 - Impact on BusinessesContractor accountant leaning on deskAutumn Budget 2024 - Impact on Businesses
Autumn Budget 2024 Predictions - Potential Tax Changes and RumuorsContractor accountant leaning on deskAutumn Budget 2024 Predictions - Potential Tax Changes and Rumuors
Crypto Tax in the UK: A complete guideContractor accountant leaning on deskCrypto Tax in the UK: A complete guide
Working from home tax relief explainedContractor accountant leaning on deskWorking from home tax relief explained
Most tax-efficient director's salary and dividends for 2024/25Contractor accountant leaning on deskMost tax-efficient director's salary and dividends 2025/26
What is Income Tax? How to Set Up a Personal Tax Account?Contractor accountant leaning on deskWhat is Income Tax? How to Set Up a Personal Tax Account?
Buying a car through a Limited CompanyContractor accountant leaning on deskBuying a car through a Limited Company
Key Changes in the Spring and Autumn Budget 2023 for ContractorsContractor accountant leaning on deskKey Changes in the Spring and Autumn Budget 2023 for Contractors
How Soon Should I Submit My 2024/25 Self-Assessment Tax Return?Contractor accountant leaning on deskHow Soon Should I File My Self-Assessment for 2024/25
HMRC Contact Information: How to Contact HMRCContractor accountant leaning on deskHMRC Contact Information: How to Contact HMRC
GoForma's FAQs around Self Assessment Tax ReturnsContractor accountant leaning on deskGoForma's FAQs around Self Assessment Tax Returns
Potential PM Liz Truss vows to review IR35 contractor lawsContractor accountant leaning on deskPotential PM Liz Truss vows to review IR35 contractor laws
Self-employment tax changes to 2022/23 - thresholds, rates and allowancesContractor accountant leaning on deskSelf-employment tax changes to 2022/23 - thresholds, rates and allowances
Capital Gains Tax, CGT Rates and AllowanceContractor accountant leaning on deskCapital Gains Tax, CGT Rates and Allowance
What is a P60 Form? How to get a P60 form?Contractor accountant leaning on deskWhat is a P60 Form? How to get a P60 form?
How to pay your Self Assessment TaxContractor accountant leaning on deskHow to pay your Self Assessment Tax
Self Assessment Tax Returns for the Self EmployedContractor accountant leaning on deskSelf Assessment Tax Returns for the Self Employed
Tax on Dividends, Dividend Tax Rates and Dividend AllowanceContractor accountant leaning on deskTax on Dividends, Dividend Tax Rates and Dividend Allowance
What are dividends? Limited Company dividends explainedContractor accountant leaning on deskWhat are dividends? Limited Company dividends explained
Unique Taxpayer Reference Number: What is a UTR and how to get oneContractor accountant leaning on deskUnique Taxpayer Reference Number: What is a UTR and how to get one
Tax return and payment deadlines you need to knowContractor accountant leaning on deskTax return and payment deadlines you need to know
VAT Flat Rate Scheme: 2025 GuideContractor accountant leaning on deskVAT Flat Rate Scheme: 2025 Guide
How to register for VAT: VAT registration guideContractor accountant leaning on deskHow to register for VAT - VAT registration guide
Claiming mobile phone expenses when Self EmployedContractor accountant leaning on deskClaiming mobile phone expenses when Self Employed
Self employed advisory fuel rates guideContractor accountant leaning on deskSelf employed advisory fuel rates guide
How to Claim Business Mileage Allowance from HMRCContractor accountant leaning on deskHMRC Mileage Rates and Allowance - How to Claim
Company car tax: The basics explained (and recent changes you need to know)Contractor accountant leaning on deskCompany car tax: The basics explained (and recent changes you need to know)
How to reduce your Corporation Tax billContractor accountant leaning on deskHow to reduce your Corporation Tax bill
What business expenses can Limited Companies claim?Contractor accountant leaning on deskWhat business expenses can Limited Companies claim?
Self employed tax obligations guideContractor accountant leaning on deskSelf employed tax obligations guide
Self Employed Expenses & Tax Allowances GuideContractor accountant leaning on deskSelf Employed Expenses & Tax Allowances Guide
Self Employed AccountantsFlat rate VAT registration help
Speak to a VAT accountant

Free 20 minute accounting consultation about VAT flat rate registration.

Schedule a call
Woman standing in front of icons in a circle of accounting service icons for industries for contractors, ecommerce, tech and consulting

Small business accounting support for a range of industries

You get a named accountant you can speak to any time, plus we take care of all your essential filings. Whether you're looking for an accountant in London or online accountants, we've got you covered:

Schedule a call