My client has been registered with Flat Rate VAT Scheme for nearly 8 months and now it appears that his Turnover will be greater than the £150,000 limit.
I would appreciate if you can help on following :
 Is it possible for him to registered another company and start invoicing from other company on a pro-rata basis to keep the VAT Threshold lower in both companies? Is this legally allowable??
 For the Current VAT quarter April to June 18, is it still okay for him to be in the Flat Rate,? The first year of his Flat VAT registration will be completed after July - Aug - Sept 18 quarter,
 If answer to above is NO, then what is the process for Switch OVEr from Flat Rate to Standard Rate? Is it writing in email to HMRC VAT head quarter OR something else?
Thanks in advance,