Commentary

V2.196 Flat-rate scheme for farmers—cancellation of certificates

Part V2 Registration – deregistration

V2.196 Flat-rate scheme for farmers—cancellation of certificates

V2.196 Flat-rate scheme for farmers—cancellation of certificates

Circumstances under which a flat rate farmer's certificate may be cancelled

A flat-rate farmer's certificate may be cancelled by HMRC where1:

  1.  

    (1)     his application contained a statement that was false in a material particular

  2.  

    (2)     he has been convicted of an offence in connection with VAT or has made a payment to compound such proceedings under CEMA 1979, s 152(a)

  3.  

    (3)     he has been assessed to a penalty under VATA 1994, s 60

  4.  

    (4)     he ceases to be involved in designated activities

  5.  

    (5)     he dies, becomes bankrupt or incapacitated

  6.  

    (6)     he is liable to be registered as a taxable person under VATA 1994, Sch 1, or 1A

  7.  

    (7)     he applies, in writing, for it to be cancelled (including where he applies in writing for registration under VATA 1994, Schs 1, or 1A)

  8.  

    (8)     the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of one year ending on a certification anniversary is more than £230,000

  9.  

    (9)     at the end of any month, the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of 30 days then ending is more than £230,000

  10.  

    (10)     he becomes either

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