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Please ensure that you understand the FRS and your eligibility by referring to the HMRC Flat Rate Scheme Guide and HMRC Notice 733. You can apply to use the FRS if you estimate that your taxable turnover (excluding VAT) in the next year will be £150,000 or less.
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You must continue to charge your customers VAT at your normal rate, eg.You pay over to HMRC a VAT amount calculated on your gross sales (ie.
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