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

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

1. Ìý

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

2. Ìý

   (2)ÌýÌýÌýÌý 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. Ìý

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

4. Ìý

   (4)ÌýÌýÌýÌý they cease to be involved in designated activities

5. Ìý

   (5)ÌýÌýÌýÌý they die, become bankrupt or incapacitated

6. Ìý

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

7. Ìý

   (7)ÌýÌýÌýÌý 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. Ìý

   (8)ÌýÌýÌýÌý the total value of taxable supplies made by them in the course or furtherance of the relevant part of their business