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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Appendices: Issue and receipt of application forms VAT 98

VATAFRS0215 explains the context of this page.

  1. In response to enquiries from traders about the scheme, issue a VAT 98 and a copy of Notice 700/46 Agricultural flat rate scheme, unless it is clear that the trader already has a copy of the notice. You do not need to keep a record of the issue of these forms and notices.
     
  2. Bulk supplies of the VAT 98 and Notice 700/46 may be issued to accountants on request.
     
  3. Date stamp all application forms upon receipt and any accompanying correspondence, which you should fasten securely to the form.
     
  4. Check that the form is properly completed. If the form is incomplete, telephone or write to the trader requesting the additional information. You should mark and initial any amendments to the form in red ink.
     
  5. Consider the eligibility of the application, following the guidance in VATAFRS1500.