Commentary

V2.153 Cancellation of registration where person no longer entitled to be registered and void registration

Part V2 Registration – deregistration

V2.153 Cancellation of registration where person no longer entitled to be registered and void registration

V2.153 Cancellation of registration where person no longer entitled to be registered and void registration

Cancellation where person no longer entitled to be VAT registered

A person not liable to be registered, but who registered under VATA 1994, Sch 1, para 10 (supplies made outside the UK, etc – see V2.146), and who ceases to make supplies within para 10(2), or who ceases to have the intention of making such supplies, must notify HMRC within 30 days of that date1. Subject to the giving of a direction by HMRC, the notification may be made electronically2 or in writing. The direction for electronic notification would appear to take the form of Notice 700/11/203. HMRC refers to the use of Form VAT7 for written notification4, but this does not appear to be a legal requirement. For details of the requirements relating to electronic notification, see V2.126.

On being satisfied a registered person has ceased to be registrable, HMRC may cancel his registration5. Registration is cancelled from the date on which they ceased to be registrable or, if agreed, a later date.

In Base Interactive6, the registration of a supplier of the appellant was cancelled from 4 March 2004, although the deregistration did not actually occur until 11 March 2004. The Tribunal found that invoices issued by the supplier on 8 March 2004 were not invalidated by

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