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 VAT registered

Persons who are liable to be registered under VATA 1994, Sch 1A cease to be liable if either1:

  1.  

    •     they have ceased to make taxable supplies in the course or furtherance of a business

  2.  

    •     they no longer meet the 'non-established' condition, ie they form an establishment in the UK

Persons who cease to make, or have the intention of making, taxable supplies must notify HMRC within 30 days of the day on which they ceased. However, no notification is required if they would otherwise

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