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HMRC internal manual

VAT Agricultural Flat Rate Scheme

From
HM Revenue & Customs
Updated
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Conditions for rejoining the scheme

After a certificate has been cancelled, the farmer may be allowed to rejoin the scheme, provided certain conditions are met. These are taken from the VAT Regulations 1995, regulation 208; and they depend upon whether the farmer has been registered for VAT since leaving the scheme.

1. Farmers who have been registeredFarmers who have registered for VAT since leaving the scheme can rejoin provided:

  • at least 3 years have passed since the farmer left the scheme, or
  • at least one year has passed since the farmer left the scheme, and, at the time the farmer applies to cancel VAT registration and rejoin the flat rate scheme, the tax due on the farmer’s stocks and assets is less than £250. This is to prevent farmers from taking advantage of the no tax on stocks and assets provision.

2. Farmers who have not been registeredFarmers who were neither registered, nor required to be registered, for VAT since leaving the scheme may rejoin the scheme at any time.