VATAFRS - Agricultural Flat Rate Scheme: main contents

Introduction to the scheme

Operation of the scheme

Variation in the farmer’s details

Cancellation of certificates

Conditions of rejoining the scheme

Death, insolvency and incapacity

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Farmers with non-farming activities

Farmers’ groups and co-operatives

Auctioneers of agricultural produce

Farmers from the EU and other countries involved in designated activities

Acquisitions and the agricultural flat rate scheme

Appendices

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