The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the procedure that should be followed if a business is either required or decides to cancel its UK VAT registration number. This guidance note should be read in conjunction with the Cancelling a VAT registration ― points to consider guidance note.
A VAT registration number can be cancelled compulsorily or voluntarily depending on the circumstances.
A business will be required to cancel its VAT registration number in the following circumstances:
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