Commentary

V2.152 Cancellation of registration where person not liable to be registered

Part V2 Registration – deregistration

V2.152 Cancellation of registration where person not liable to be registered

V2.152 Cancellation of registration where person not liable to be registered

A person not liable to be registered, but who registered under VATA 1994, Sch 1, para 9 (see V2.144 on the entitlement to registration) who ceases to make taxable supplies, or who ceases to have the intention of making taxable supplies must notify HMRC within 30 days of the day on which he does so1. His registration will be cancelled from the date on which he so ceased or, if agreed, a later date2. The notification may, subject to the giving of a direction by HMRC, be made electronically3

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