Further Flat Rate VAT Question

[Russell]

In the first year a 1% discount is applied to the Flat Rate.  This ends the day before the first anniversary of VAT registration.

So if you are in your first year of VAT registration, you can reduce the flat rate percentage for your sector by one, until the day before the first anniversary of your VAT registration.

How do you work out how much VAT to pay HMRC if that anniversary is in the middle of an invoice period?  Is it determined by the date of the invoice even if that invoice period spans the anniversary or by the date in which the work is done it which case there are two VAT rates applicable to that invoice period?

Thanks in advance

R

[Mike J]

The quote implies to me that it changes from the anniversary date.

Looking at HMRC website it seems to show the same for a rate change - ie the rate change is from the day it comes into force, so I would assume the increase due to anniversary date works on the same method.