A: Do not include OTS sales in flat rate turnover when applying your Flat Rate Percentage to work out the VAT due - see Notice 733 6.3.
Include these supplies in Box 6 of your VAT return – see Notice 700/12 3.7.
Total income for checking whether still eligible to use the scheme should include your OTS supplies - see Notice 733 12.2 (a).
These publications from Markel Tax were correct at the time of going to press and should be considered as principles-based guidance only. To check current validity, call the Markel Tax helpline. ICAEW (as distributor) disclaims all liability for any errors or omissions.
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