Update April 27: We have added guidance to confirm that if you are already registered for VAT, we do not need a VAT1, but you must still complete the VAT98 to register for the Agricultural Flat Rate Scheme. We have also included a direct link to the VAT form landing page.
Register for the Agricultural Flat Rate Scheme as an alternative to VAT registration if you’re a farmer using form VAT98.
Source gov.uk
