VAT98 - Flat Rate Scheme for agriculture - application for certification
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Forms
- Form URL
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VAT98 (PDF, 14KB)
- Description
If you're farmer, use form VAT98 to register for the agricultural flat rate scheme as an alternative to VAT registration. If you register as a flat rate farmer you do not need to account for VAT or submit VAT returns - you do not charge VAT on your sales nor can you reclaim VAT on your purchases. But you can charge and keep a flat rate addition (FRA) when you sell items to VAT registered customers.
Please send your completed application form to: Grimsby VAT Registration Service, HM Revenue and Customs, Imperial House, 77 Victoria Street, Grimsby, NE Lincs, DN31 1DB.
- Use form VAT98 to register for the agricultural flat rate scheme for farmers
Help and guidance relating to this form
- Form URL
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Notice 700/46 - Agricultural Flat Rate Scheme
If you are a farmer, use this notice for information on a time saving alternative to VAT registration
Forms in other languages
- Form URL
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VAT98 - Welsh (PDF, 48KB)
Welsh version of the VAT98 form
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Forms in alternative formats
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