Agricultural flat rate scheme (AFRS) ― joining, leaving and rejoining

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers how to join, leave and rejoin the agricultural flat rate scheme (AFRS). The scheme is sometimes also referred to as the famers’ flat rate scheme and the flat rate scheme for farmers.

For an overview of the AFRS more broadly, see the Agricultural flat rate scheme (AFRS) ― overview guidance note.

For the eligibility requirements that must be satisfied for a farmer to join (and remain within) the AFRS, see the Agricultural flat rate scheme (AFRS) ― eligibility guidance note.

For in-depth commentary on the legislation and case law relating to joining the AFRS and cancellation of AFRS certificates, see De Voil Indirect Tax Service V2.192 and V2.196.

Joining the AFRS

Application process

Before applying to join the scheme, a farmer must ensure that their business meets the eligibility criteria set out in Agricultural flat rate scheme (AFRS) ― eligibility.

An application is made using form VAT98.

If the business is not VAT registered at the time of application, it must also complete and

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Value Added Tax

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more

Value Added Tax

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more

��Ƶ