Flat Rate Scheme: Limited cost trader
From 1 April 2017 a new category of trader, a ‘limited cost trader’, with a Flat Rate Scheme (FRS) percentage of 16.5% applies to FRS users.
From 1 April 2017 a new category of trader, a ‘limited cost trader’, with a Flat Rate Scheme (FRS) percentage of 16.5% applies to FRS users.