Flat rate scheme clarification

[Asoltan]

Hello,
I'm new to this forum, so i may be asking a question that's been asked before.
I had a VAT inspection yesterday, all went well, except for one thing.
They informed me that I had been on the wrong flat rate for 4 years.
I am a carpenter, I work in the TV and film industry, so, that is the rate I had been put on. 13%.
They say i should have been on the rate for "Labour only or Construction services" rate, which is 14.5%
I've been looking through the HMRC website and can't find any clarification on why a Scenic Carpenter should not be on the TV and film rate.
Can anyone direct me to somewhere i can find out please.

[les35]

There is no simple answer to your question. And it does depend on the wording of any HMRC letter.
If the FRS category you chose was reasonable, then HMRC cannot assess you historically. If the FRS category was not a sensible choice, then they can. What evidence of the reason for your choice did you keep?
HMRC Notice 733 explains the rules of the FRS, but does not explain HMRC's logic in making decisions, or your best way of dealing with that.

[Asoltan]

Thanks for your reply.
The scheme I was on was arranged by my accountant.
As all my work is in tv production, he decided this was reasonable.
I'm waiting for the report from HMRC before I take it up with him.
I was really if there was anywhere that states which trades should be in a particular band.
The HMRC website is vague to say the least.

[les35]

This is the link to HMRC Internal Guidance, which provides some more detail: https://www.gov.uk/hmrc-internal-manual ... me/frs7000
Happy to comment on the HMRC letter when it arrives.