Can a client change to Flat rate scheme from registration date

A client registered VAT with Normal scheme and has been approved by HMRC,now in their 1st VAT return can they change to Flat Rate Scheme? Do they have to apply for the change? Thanks.

Is there a compelling reason why the client has decided to change to flat rate scheme? Flat rate is something you have to request, it is not automatic as FRS is not the default VAT accounting method. Client will ned to identify their flat rate percentage. Ensure your client understands how FRS works (input tax restrictions and limited cost trader rules). Visit this link https://www.gov.uk/hmrc-internal-manuals/vat-flat-rate-scheme/frs3200 and within that article there is another link that explains the criteria for seeking a retrospective witch to FRS https://www.gov.uk/hmrc-internal-manuals/vat-flat-rate-scheme/frs3300 and note in that guidance the stance HMRC take when trying to retrospectively change to FRS. If the 1st return has not yet been submitted then it may be possible to request a switch to flat rate scheme, but it is not guaranteed that HMRC will accept it, depends on the circumstances and reasons why.

Thank you very much for your reply,if the client wants to request a switch,please could you advise how to submit the request the application?

Hi

They would need to apply for the flat rate scheme separately stating that they want the scheme to start on the same date as their registration date. You can see guidance here:

Applying for the scheme

Thank you.

Thank you so much.