Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
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FRS0500Data Protection
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FRS1000Introduction: contents
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FRS2000Policy and background: contents
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FRS3000Treatment of applications: contents
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FRS4000Leaving the scheme: contents
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FRS5000Addressing risks and assurance: contents
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FRS6000Anti-avoidance rules: contents
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FRS7000Trade sectors: contents
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FRSUPDATE001FRS Update Index