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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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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.