VATAFRS2000 | Appendices: variation in the farmer's details
From HM Revenue & Customs · VAT Agricultural Flat Rate Scheme
VATAFRS0300 explains the context of this page.
If a flat rate farmer changes the name or address of the business, an amended certificate must be issued.
If a notification from a trader that the name or address of the business has changed is received at a local office, advise Leeds VAT Team of the new details on Form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , headed “AGRICULTURAL FLAT RATE”, via EF. Remember to quote the farmer’s certificate number.
Leeds VAT Team will prepare an amended certificate for the farmer.
Attach a covering note to the new certificate, asking the farmer to return the old certificate to Leeds VAT Team. Enclose a pre-paid envelope for this purpose.