The business can apply for inclusion in the scheme if the taxable supply in the next 12 months does not exceed £1,350,000. Businesses must return up to date with their VAT revenue and not registered as a group of companies.
Applications to join the scheme must submit on Form 600 (AA), which can be found on the GOV.UK website or via the link in the VAT Notice 732. HMRC advises the business if the application is accepted.