If a flat rate farmer changes the name or address of the farming business, they must notify (This text has been withheld because of exemptions in the Freedom of Information Act 2000)writing so that an amended certificate can be issued with the same certificate number. This procedure is explained at VATAFRS2000.
The farmer should notify Grimsby Registration Unit in writing if
a partner joins or leaves the business, giving the full name of the
partner concerned. They will issue an amended certificate on
request.
If a sole proprietor is changing the business to a
partnership, or vice versa, they should notify Grimsby Registration
Unit in writing of the new partner’s details. They will issue
an amended certificate on request. This procedure is explained in
AFRS2000.
In all other cases where the legal entity changes, the
existing certificate must be cancelled. But the new entity may
apply for a new certificate.
