HMRC Guidance: Apply to join the VAT Annual Accounting Scheme

You must be registered for VAT and eligible to join the Annual Accounting Scheme.

If you are not registered for VAT, you can register for VAT and apply for the Annual Accounting Scheme at the same time.

What you’ll need

To apply for the Annual Accounting Scheme you’ll need your:

• business name — this is your normal business name, which should be the name on your VAT Certificate of Registration
• business address — this is your main place of business
• VAT registration number — if you have not received this, enter your VAT registration application reference number (if known)
• phone number — we’ll only use this if we need to contact you about your application
• annual accounting year end — this is the month you want your annual return to finish
• frequency of payment — you can choose to pay monthly or quarterly interim payments
• method of interim payments

How to apply

You’ll need your Government Gateway user ID and password to apply online. If you do not already have a user ID, you can create one when you apply.