Accounting checklist

Commentary – Indirect Tax Reporter ¶102
HMRC Guidance – Notice 709/5 ; Notice 718 ; Notice 731

Appeals

Against cancellation: protection of revenue

Commentary – Indirect Tax Reporter ¶53-500

Successful against cancellation: designated activity

Commentary – Indirect Tax Reporter ¶53-500

Certification

Generally

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004 ; Indirect Tax Reporter ¶53-500

Input tax recovery

Commentary – Indirect Tax Reporter ¶150
HMRC Guidance – Notice 700

Test a new certificate number

Commentary – Indirect Tax Reporter ¶53-500(2)

Test old AFRS certificate number with Modulus 11

Commentary – Indirect Tax Reporter ¶53-500(1)

Conditions for joining scheme

Commentary – Indirect Tax Reporter ¶53-500

De-registration

Commentary – Indirect Tax Reporter ¶43-920
HMRC Guidance – Notice 700

Expulsion

Commentary – Indirect Tax Reporter ¶53-500

Generally

Commentary – Indirect Tax Reporter ¶3-130 ; Indirect Tax Reporter ¶53-500

Goods on hand at de-registration

Commentary – Indirect Tax Reporter ¶53-500

Invoice

Contents

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶55-800
HMRC Guidance – Notice 700 ; Notice 725

Improper issue, penalty

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶60-540

Leaving voluntarily

Commentary – Indirect Tax Reporter ¶53-500

Non-qualifying farming activities

Commentary – Indirect Tax Reporter ¶53-500

Operation

Commentary – Indirect Tax Reporter ¶53-500

Qualifying farming activities

Commentary – Indirect Tax Reporter ¶53-500

Rejoining

Commentary – Indirect Tax Reporter ¶53-500

Sales to and purchases from member states

Commentary – Indirect Tax Reporter ¶53-500