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Date: 6th October 2015

The Flat Rate Scheme

It may not be simple, but it could save you VAT, says Mark Thomas. HMRC advertises its VAT flat rate scheme (FRS) as a means by which you can make your record keeping more straightforward (as well as simplifying its own administration). What it does not tell you is that there are quite a few complex rules to contend with. Is it worth signing up to or not?

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