Introduction: the Agricultural Flat Rate Scheme
The Agricultural Flat Rate Scheme, also referred to as the flat rate scheme for farmers, is an alternative to VAT registration.
Guidance on this scheme can be found in VATAFRS. (External users can find the guidance at http://www.hmrc.gov.uk/manuals/vatafrsmanual/index.htm).
Policy responsibility for this scheme rests with the VAT Registration and Accounting Policy team.