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Contents

Official guidance
VAT Agricultural Flat Rate Scheme
  • VATAFRS0050 · Data Protection
  • VATAFRS0100 · Introduction to the scheme
  • VATAFRS0200 · Operation of the scheme
  • VATAFRS0300 · Variation in the farmer’s details
  • VATAFRS0400 · Cancellation of certificates
  • VATAFRS0500 · Conditions for rejoining the scheme
  • VATAFRS0600 · Death, insolvency and incapacity
  • VATAFRS0700 · Disaggregation
  • VATAFRS0800 · Farmers with non-farming activities
  • VATAFRS0900 · Farmers’ groups and co-operatives
  • VATAFRS1000 · Auctioneers of agricultural produce
  • VATAFRS1100 · Farmers from other countries involved in designated activities
  • VATAFRS1200 · Acquisitions and the agricultural flat rate scheme
  • VATAFRS1300 · Appendices
  • VATAFRS1600 · Appendices: Assessment of possible gain under the flat rate scheme
  1. Official guidance
  2. VAT Agricultural Flat Rate Scheme

VAT Agricultural Flat Rate Scheme

From HM Revenue & Customs

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