VATAFRS0275 | Operation of the scheme: Control of flat rate farmers

Flat rate farmers will not receive visits as a matter of routine. In exceptional cases you may need to arrange a visit to a flat rate farmer if you suspect that the farmer is abusing the scheme, or that there is a risk to the revenue.

There is no need to notify VAT Process Owner Team - SME team if you intend to visit a flat rate farmer, but we would be interested to receive a copy of the report, so that we are aware of any abuse discovered or assurance obtained from the visit.