Flat rate scheme; first year 1% bonus now ending...

[TaxLobster]

I'm a sole trader who registered for the flat-rate VAT scheme last year, and so up till now have been paying my VAT to HMRC at 1% less than my normal rate. I understand from https://www.gov.uk/vat-flat-rate-scheme ... ch-you-pay that "the reduced rate lasts until the day before your registration anniversary", which in my case is 1 Oct 2016. Now, my next quarterly VAT submission is due on 31 October, and I can see that will include seven invoices dated before 1 Oct and four dated afterwards.

So, when I do my next online submission, do I calculate two figures for my "VAT due on sales", ie for invoices before and after 1 Oct, and then add these together before entering the total in Box 1? Is that the correct procedure? If so, that must surely mean that HMRC can't check if it's correct, as they wouldn't know how my sales were spread across the 1 Oct anniversary date, which makes me think it may be the wrong method?

Thanks!

[RMC]

HMRC computer keeps a watchful eye on things and if the flat rate VAT payable percentage is not somewhere between the full and reduced FRS VAT rate it will tell HMRC officers to sort you out.

[TaxLobster]

HMRC computer keeps a watchful eye on things and if the flat rate VAT payable percentage is not somewhere between the full and reduced FRS VAT rate it will tell HMRC officers to sort you out.

So you're saying that I do indeed need to calculate the figures for pre- and post- 1 October separately, then?

[RMC]

Yes - use FRS percentages appropriate to sales invoice dates.