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HMRC internal manual

VAT Agricultural Flat Rate Scheme

HM Revenue & Customs
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Agricultural Flat rate Scheme: Introduction to the scheme: roles and responsibilities

The role of VAT Accounting Registration and Exports

VRAP team is the policy maker for the agricultural flat rate scheme and offers advice on points of law, or in cases where sufficient guidance is not already provided in this book. It will liaise with solicitors as necessary on complex legal questions or challenges.

Its address is:

VAT Process Owner Team - SME
1 Floor
Regian House
L75 1AD

The role of the Grimsby Registration Unit

Grimsby Registration Unit is responsible for:

  • processing applications;
  • the issue of flat rate farming certificates;
  • amending existing certificates; and
  • cancelling certificates.

Their address is:

Grimsby Registration Unit
Imperial House
77 Victoria Street
DN31 1DB