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

Flat-rate farmers' certificates may be cancelled by HMRC where1:

  1.  

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

  2.  

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

  3.  

    (3)     they have been assessed to a penalty under VATA 1994, s 602

  4.  

    (4)     they cease to be involved in designated activities

  5.  

    (5)     they die, become bankrupt or incapacitated

  6.  

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

  7.  

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

  8.  

    (8)     the total value of taxable supplies made by them in the course or furtherance of the relevant part of their 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 them in the course or furtherance of the relevant part of their business in the period of 30 days then ending is more than £230,000

  10.  

    (10)     they become either

  11.  
    1.  

      –     eligible to be registered for VAT in the name of a group under VATA 1994, s 43A, or

    2.  

      –     registered for VAT in the name of a division under

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