VATAFRS0215, VATAFRS0225 and VATAFRS1500 explain the context of this page.
- If the application is refused, write to the trader explaining the reason for this decision.
- You should also inform the trader that the decision is an appealable matter under the VAT Act 1994 Section 83(m).
- Capture and link the refusal letter onto EF.
- Re-index the farmer’s details to class NREG, inputting the name, post code and case reference number; or, if applicable, re-index to the VAT Number.
- If the trader subsequently appeals against the decision, please send copies of all relevant correspondence to VRAP team for information. If the farmer is making a legal challenge, we will provide advice on request.