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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Appendices: outline of certification procedure

VATAFRS0215 explains the context of this page.

The Certification Procedure Flowchart (Word 48kb) will guide you through the certification procedure. Alternatively, you may find it easier to follow this tabular version of the flowchart.

Tabular version of the certification procedure flowchart

Start here – question 1 Application received at Grimsby Registration Unit. Is the application properly completed?

Yes – go to question 2.

No – Write to the trader or phone for information and then go to question 2.    
  Question 2 Is the application acceptable? (Confirmation needed by Line Manager.)

Yes – go to question 3.

No - Reject the application. Tell the trader why.    
  Question 3 Is trader registered for VAT?

Yes – Deregister the trader.

No - Post certificate to trader. Papers can be viewed on EF.

Grimsby Registration Unit will:

  • allocate a certificate number,
  • print the farmer’s certificate,
  • send certificate to farmer, and
  • scan all case papers into EF.