VATAFRS0300 | Variation in the farmer’s details

Change of name or address

If a flat rate farmer changes the name or address of the farming business, they must notify Leeds VAT Team writing so that an amended certificate can be issued with the same certificate number. This procedure is explained at VATAFRS2000.

Change of legal identity

The farmer should notify Leeds VAT Team in writing if a partner joins or leaves the business, giving the full name of the partner concerned. They will issue an amended certificate on request.

If a sole proprietor is changing the business to a partnership, or vice versa, they should notify Leeds VAT Team in writing of the new partner’s details. They will issue an amended certificate on request. This procedure is explained in AFRS2000.

In all other cases where the legal entity changes, the existing certificate must be cancelled. But the new entity may apply for a new certificate.