Subject to a number of conditions being satisfied, HMRC will certify that a person is a flat-rate farmer for the purposes of the scheme1 (ie a 'certified person').
An application to join the scheme is made using form VAT982. If no previous VAT registration is held, the applicant must also complete a VAT1 form and VAT98 form.
Conditions for certification under the flat-rate scheme for farmers
The conditions for certification are3:
- Ìý
•ÌýÌýÌýÌý the farmers satisfy HMRC that they are carrying on a business involving one or more designated activities (for designated activities, see V2.193)
- Ìý
•ÌýÌýÌýÌý in the three years preceding their application for certification, hey have not either:
- Ìý
- Ìý
–ÌýÌýÌýÌý been convicted of any offence in connection with VAT
- Ìý
–ÌýÌýÌýÌý made any payment to compound proceedings under CEMA 1979, s 152
- Ìý
–ÌýÌýÌýÌý been assessed to a penalty under VATA 1994, s 604 in the three years before the application is made
- Ìý
•ÌýÌýÌýÌý they make
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Web page updated on 17 Mar 2025 13:53