The Flat Rate Scheme (FRS) is a simplified VAT accounting scheme for small businesses, whereby a business applies a single VAT percentage to their VAT inclusive sales and pays that amount over to HMRC.
Source: Larsen Howie
The Flat Rate Scheme (FRS) is a simplified VAT accounting scheme for small businesses, whereby a business applies a single VAT percentage to their VAT inclusive sales and pays that amount over to HMRC.
Source: Larsen Howie
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