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HMRC internal manual

VAT Agricultural Flat Rate Scheme

HM Revenue & Customs
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Operation of the scheme: Date of entry

The farmer’s “effective date of certification” - their date of entry to the scheme - will be either:

  • the date on which you receive the application,
  • an earlier date if there has been an official delay (for example the application form has not been issued promptly), or
  • a future date if the farmer wishes, but no more than 30 days ahead of the date you receive the application form. If the applicant is registered for VAT, the date of entry to the scheme cannot be earlier than the date of deregistration from VAT.