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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Appendices: batching and recording of approved applications

VATAFRS0215 explains the context of this page.

  1. Grimsby Registration Unit will check, approve and process the VAT 98. The information given on the form must be legible so that it can be viewed on EF.
  2. Grimsby Registration Unit will print a flat rate farming certificate for each farmer, check each certificate and despatch to farmers.
  • If any errors are discovered, Grimsby Registration Unit will correct the information through DTR, print an amended certificate and issue it to the farmer.
  • Before Grimsby Registration Unit issue the farmer’s certificate, a copy may be taken for retention in local records.
  1. Scan all case papers into EF under the flat rate number.