Cancelling a VAT registration number

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides:

•
guidance regarding when a person must deregister from VAT on a compulsory basis
•
guidance regarding when a person can deregister from VAT on a voluntary basis
•
practical points to consider in relation to the cancellation of a VAT registration

For in-depth commentary on VAT deregistration please refer to De Voil Indirect Tax Service V2.151 to V2.155.

When must a person deregister from VAT on a compulsory basis?

The VAT registration ― voluntary guidance note explains when a person is entitled to be registered for VAT. A person who is registered for VAT and ceases to be entitled to be registered must notify HMRC within 30 days from the date they ceased to be entitled to be registered. HMRC can cancel the registration of a person who has ceased to be entitled to be registered for VAT, even if the person has not notified HMRC. A failure to notify HMRC may result in a penalty. If the reason the person is no longer entitled to be registered

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