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HMRC internal manual

VAT Agricultural Flat Rate Scheme

HM Revenue & Customs
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Appendices: Voluntary cancellation of certificates


VATAFRS0400 explains the context of this page.

  1. If a cancellation request is received from the farmer, forward it to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) via Electronic Folder.
  2. Grimsby Registration Unit must contact the farmer advising that the date of cancellation cannot be retrospective (if appropriate). The date of cancellation will be the date the request is received, or a later date as requested by the farmer, provided the farmer has been certified for at least one year (but see VATAFRS0400 for exceptions).
  3. Grimsby Registration Unit will then update DTR and issue the cancellation certificate.
  4. Ask the farmer to return the flat rate farming certificate to Grimsby Registration Unit. The returned certificate should then be scanned to EF with an appropriate secure note made.
  5. If there is reason to believe that the farmer is obliged to register for VAT, advise the Grimsby Registration Unit accordingly.