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            <span>Letter withdrawing from flat rate scheme</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Letter withdrawing from flat rate scheme</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">If you</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">use the flat rate scheme</span><span style="letter-spacing:normal"> (FRS)</span><span style="letter-spacing:normal">, you can leave it voluntarily at any time by writing a simple letter to HMRC.</span></p><p class="Introsubtitle"><span style="letter-spacing:normal">FRS</span></p><p class="Introbody"><span style="letter-spacing:normal">If you operate the FR</span><span style="letter-spacing:normal">S</span><span style="letter-spacing:normal">, you are free to leave it and change to standard VAT reporting at any time. You might do this if your input tax has increased, meaning the FRS leaves you worse off</span><span style="letter-spacing:normal">, or</span><span style="letter-spacing:normal"> you signed up to the scheme to enjoy VAT savings but the limited cost trader</span><span style="letter-spacing:normal"> category introduced in 2017 has curtailed them. </span></p><p class="Introsubtitle"><span>Leaving</span></p><p class="Introbody"><span>To leave the scheme you simply need to write to HMRC and specify the date you are going to cease operating</span><span> the</span><span> FRS. </span></p><p class="Introbody"><span>Make sure you stop operating at that date </span><span>-</span><span> don’t wait for the confirmation letter to come back.</span></p><p class="Introbody"><span>You can’t backdate leaving, so the earliest date you will be able to choose will be the day after you write the lette</span><span>r, but it is neater and easier </span><span>from a reporting perspective to choose a date that coincides with the end of a VAT period.That way you aren’t reporting under </span><span>the </span><span>FRS for part of a period and under standard reporting for the rest.</span></p><p class="Introsubtitle1"><span>Rejoining?</span></p><p class="Introbody"><span style="letter-spacing:normal">Once you leave</span><span style="letter-spacing:normal"> the</span><span style="letter-spacing:normal"> FRS, you can’t rejoin it until </span><span style="letter-spacing:normal">a period of </span><span style="letter-spacing:normal">twelve months has elapsed. </span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/058/355058.png" alt="Letter withdrawing from flat rate scheme" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/vat/vat/letter_withdrawing_from_flat_rate_scheme/models/doc-kt_7387_355058_355059" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">08.05.2018</span><div class="clear"></div><div><strong>File size:</strong> 17.48K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/vat/vat/agricultural_flat_rate_scheme_letter/models/doc-kt_7387_374646_374647">Agricultural flat rate scheme letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/letter_revoking_a_vat_option_to_tax/models/doc-kt_7387_259228_259217">Letter revoking a VAT option to tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/vat_surcharge_reasonable_excuse_letter/models/doc-kt_7387_24719_10070">VAT surcharge reasonable excuse letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/letter_to_hmrc___problems_with_vat_online_filing/models/doc-kt_7387_24717_9786">Letter to HMRC - 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