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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Operation of the scheme: Control of flat rate farmers

Flat rate farmers will not receive visits as a matter of routine. In exceptional cases you may need to arrange a visit to a flat rate farmer if you suspect that the farmer is abusing the scheme, or that there is a risk to the revenue.

There is no need to notify VAT Process Owner Team - SME team if you intend to visit a flat rate farmer, but we would be interested to receive a copy of the report, so that we are aware of any abuse discovered or assurance obtained from the visit.