Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Contents
- Detail
- 1. Overview
- 2. How and when to notify HMRC that you’re joining the scheme
- 3. Farming activities that qualify for the scheme
- 4. Non-farming activities
- 5. Accounting procedures under the scheme
- 6. Imports and exports
- 7. Leaving and rejoining the flat rate scheme
- 8. Special cases
- 9. Notifying changes in circumstances
- 10. Agricultural Flat Rate Scheme – application for certification (VAT98)
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source
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