Use form VAT98 to register for the Agricultural Flat Rate Scheme as an alternative to VAT registration. If you register as a flat rate farmer you do not need to account for VAT or submit VAT returns - you do not charge VAT on your sales nor can you reclaim VAT on your purchases. But you can charge and keep a Flat Rate Addition (FRA) when you sell items to VAT registered customers.
Please send your completed application form to:
Grimsby VAT Registration Service
HM Revenue and Customs
77 Victoria Street
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Notice 700/46 - Agricultural Flat Rate Scheme
If you are a farmer, use this notice for information on a time saving alternative to VAT registration.