Updates: VAT Agricultural Flat Rate Scheme
2022
Agricultural Flat rate Scheme: Introduction to the scheme: roles and responsibilities
Update to signposting information
2021
Appendices: Assessment of possible gain under the flat rate scheme
Page archived
Links to VATAFRS1600 archived
Farmers from other countries involved in designated activities
Removed references to the UK as part of the EU and list of EU member states.
Conditions for rejoining the scheme
Bullet point added referencing entry threshold.
Operation of the scheme: Conditions of joining the scheme
£3000 rule bullet point removed as no longer applies.
Entry criteria bullet point added.