Update June 29: Information about when you leave the scheme has been updated at section 7.2 and 7.3.
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 gov.uk
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