Summary

Guidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme

Contents

  1. VATAFRS0050
    Data Protection
  2. VATAFRS0100
    Introduction to the scheme
  3. VATAFRS0200
    Operation of the scheme
  4. VATAFRS0300
    Variation in the farmer's details
  5. VATAFRS0400
    Cancellation of certificates
  6. VATAFRS0500
    Rejoining the scheme: Conditions of rejoining
  7. VATAFRS0600
    Death, insolvency and incapacity
  8. VATAFRS0700
    Disaggregation
  9. VATAFRS0800
    Farmers with non-farming activities
  10. VATAFRS0900
    Farmers' groups and co-operatives
  11. VATAFRS1000
    Auctioneers of agricultural produce
  12. VATAFRS1100
    Farmers from other countries involved in designated activities
  13. VATAFRS1200
    Acquisitions and the agricultural flat rate scheme
  14. VATAFRS1300
    Appendices