Commentary

V2.161 Cancellation of registration for overseas persons

Part V2 Registration – deregistration

V2.161 Cancellation of registration for overseas persons

V2.161 Cancellation of registration for overseas persons

Cessation of liability to be registered

A person who is liable to be registered under VATA 1994, Sch 1A ceases to be so liable if either1:

  1.  

    •     he has ceased to make taxable supplies in the course or furtherance of a business

  2.  

    •     he no longer meets the 'non-established' condition, ie he forms an establishment in the UK

A person who ceases to make, or have the intention of making, taxable supplies must notify HMRC within 30 days of the day on which he so ceased. However, no notification is required if

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