VATAFRS0215 explains the context of
this page.
The
Certification Procedure Flowchart will guide
you through the certification procedure. Alternatively, you may
find it easier to follow this tabular version of the flowchart.
| Start here – question 1 | Application received at
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000). 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. |
