FRS - Late Payment Of Invoice

[T5R+]

Have been asked to leave the Flat Rate Scheme at end of last quarter.

All VAT liabilities upto date - even though using the cash accounting approach..

No invoices to issue in current quarter but an old invoice (less than 6 months old) has now been paid. How do I treat this? Is the VAT liability at 20% or at the hitherto discounted FRS%.

To complicate matters I am charged VAT on eg phone contracts, subscriptions, fees, etc within current quarter THUS do I treat my input VAT at 20%.

Surely cannot deduct output VAT @ FRS from input VAT @ 20% and pay difference?

[T5R+]

HMRC issued letter in mid Nov 14 to tell me that they were removing me from the FRS, whilst invoice (issued June 14) was paid late Nov.

(Full year ended Oct ie 4 full quarters)