Commentary

V2.192 Flat-rate scheme for farmers—admission to the scheme

Part V2 Registration – deregistration

V2.192 Flat-rate scheme for farmers—admission to the scheme

V2.192 Flat-rate scheme for farmers—admission to the scheme

Subject to a number of conditions being satisfied, HMRC will certify that a person is a flat-rate farmer for the purposes of the scheme1 (ie a 'certified person').

Conditions for certification under the flat-rate scheme for farmers

The conditions for certification are2:

  1.  

    •     he satisfies HMRC that he is carrying on a business involving one or more designated activities (for designated activities, see V2.193)

  2.  

    •     he has not in the three years preceding his application for certification either:

  3.  
    1.  

      –     been convicted of any offence in connection with VAT

    2.  

      –     made any payment

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