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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Operation of the scheme: Validity of certificates

The validity of a flat rate certificate can be checked by:

  • a simple modulus check (explained in VATAFRS2500) which will identify a numerically invalid number; or
  • the validity of a certificate can be checked on DTR and the RFI will confirm the farmer is on the VAT agricultural flat rate scheme.