Commentary

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

Part V2 Registration – deregistration

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

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

Persons not liable to be registered, but who registered under VATA 1994, Sch 1, para 9 (see V2.144 on the entitlement to registration) who cease to make taxable supplies, or who cease to have the intention to make taxable supplies must notify HMRC within 30 days of the day on which they do so1. Their registration will be cancelled from the date on which they ceased making taxable supplies or, if agreed, a later date2.

Subject to the giving of a direction by HMRC, the notification may be made

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