A business must make a VAT deregistration application within 30 days if any of the following circumstances apply:
- Ìý
•ÌýÌýÌýÌý The taxable supplier's turnover falls below the VAT registration threshold in the course of an accounting year.
- Ìý
•ÌýÌýÌýÌý There is a change in the legal status of an entity (eg a partnership is dissolved).
- Ìý
•ÌýÌýÌýÌý The business ceases
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Web page updated on 24 Aug 2024 15:03