SolvedVATREG01400 | Introduction: the Agricultural Flat Rate Scheme
From HM Revenue & Customs · VAT Registration
The Agricultural Flat Rate Scheme (AFRS), also referred to as the flat rate scheme for farmers, is an alternative to VAT registration.
Guidance on this scheme can be found in VATAFRS and VAT Notice 700/46. (External users can find the guidance at https://www.gov.uk/hmrc-internal-manuals/vat-agricultural-flat-rate-scheme).