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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Appendices: variation in the farmer's details

VATAFRS0300 explains the context of this page.

  1. If a flat rate farmer changes the name or address of the business, an amended certificate must be issued.
  2. If a notification from a trader that the name or address of the business has changed is received at a local office, advise Grimsby Registration Unit of the new details on Form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , headed “FLAT RATE”, via EF. Remember to quote the farmer’s certificate number.
  3. Grimsby Registration Unit will prepare an amended certificate for the farmer.
  4. Attach a covering note to the new certificate, asking the farmer to return the old certificate to Grimsby Registration Unit. Enclose a pre-paid envelope for this purpose.