Appendices: compulsory cancellation of certificates
VATAFRS0400 explains the context of this page.
- If a certificate must be cancelled, advise Grimsby Registration Unit, who will write to the farmer and:
* explain the reason for cancellation of the certificate; * confirm the date of cancellation; * point out that compulsory cancellation is an appealable matter under the VAT Act 1994 Section 83(m); and * ask the farmer to return the flat rate farming certificate to Grimsby Registration Unit.
- The effective date of cancellation will depend on the reason for cancellation:
|False statement made at time of application, which affects entitlement to certification.||Date the false statement is discovered.|
|Convicted of an offence in connection with VAT, or payment made to compound proceedings under CEMA, section 152.||Date of conviction or payment to compound proceedings.|
|Assessed for penalty under the VAT Act 1994, section 60.||Thirty days after the assessment is issued.|
|Designated activities cease.||Date activities cease.|
|Death, incapacity or bankruptcy.||Date of death, incapacity or bankruptcy.|
|Liable to be registered for VAT under VAT Act 1994, Schedule 1 or Schedule 3.||The effective date of registration.|
|Protection of the revenue.||Date on which the Commissioners consider the risk arises.|
- Grimsby Registration Unit will amend the flat rate farmer details to cancel the farmer’s certification and confirm their action in writing.
- If the farmer appeals against compulsory cancellation of the certificate, 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.
- If there is reason to believe that the farmer is obliged to register for VAT, advise the Registration section accordingly.