1. Personally I’d get an accountant if you’ve got your own company and VAT is a mystery 😉
2. Yes, Flat Rate Scheme is what you want to get on if you’re a small enough business, *if* you want to be VAT registered (or if your turnover is over £81k and then you have to).
FRS is much easier as you don’t have to claim VAT back on each purchase, plus you might be able profit a little depending on how much you sell and spend (due to difference in the VAT rate you pay vs the VAT you charge on sales).
In terms of claiming expenses, I assume you’ve paid personally and want to claim back from your company. In which case you as an individual just claim the full amount, VAT and all, from your company. If the company is VAT registered then the company can also claim the VAT back from HMRC, but not if it’s on the FRS. If not VAT registered then the company can’t claim anything, but then you don’t charge VAT on your sales and have to do a VAT return either.
Disclaimer: IANAA (I Am Not An Accountant) 😀
Also, I’m looking at it from a Ltd company point of view. If you’re a sole trader I’m not so sure.