Identify which VAT scheme your business is eligible to use
Introduction
Businesses normally account for VAT when they invoice their customers and when they are invoiced by their suppliers.
HM Revenue & Customs (HMRC) operates a number of VAT accounting schemes that allow businesses to either:
- dramatically reduce the amount of time and effort they spend administering VAT
- only account for VAT when they are actually paid by their customers
Use this interactive tool to see if there is a VAT accounting scheme that can help your business.
You will answer no more than 14 questions. Go straight to the first question.
This tool is not a substitute for professional advice. You may also want to:
- discuss the options with HMRC National Advice Service
- take advice from an accountant
Subjects covered in this guide

- This guide developed with:
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HM Revenue & Customs - Opens in a new window
Actions
- Register for VAT using form VAT 1 from HMRC - Opens in a new window
- Register for VAT on acquisitions using form VAT 1B from HMRC - Opens in a new window
- Register your partnership using form VAT 2 from HMRC - Opens in a new window
- Apply for VAT group treatment using form VAT 50 from HMRC - Opens in a new window
- Register an individual company for VAT group treatment using form VAT 51 from HMRC - Opens in a new window



