Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Agricultural Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

Variation in the farmer’s details

Change of name or address

If a flat rate farmer changes the name or address of the farming business, they must notify Grimsby Registration Unit writing so that an amended certificate can be issued with the same certificate number. This procedure is explained at VATAFRS2000.

The farmer should notify Grimsby Registration Unit in writing if a partner joins or leaves the business, giving the full name of the partner concerned. They will issue an amended certificate on request.

If a sole proprietor is changing the business to a partnership, or vice versa, they should notify Grimsby Registration Unit in writing of the new partner’s details. They will issue an amended certificate on request. This procedure is explained in AFRS2000.

In all other cases where the legal entity changes, the existing certificate must be cancelled. But the new entity may apply for a new certificate.