Commentary

V2.177 Cancellation of registration in respect of distance sales

Part V2 Registration – deregistration

V2.177 Cancellation of registration in respect of distance sales

V2.177 Cancellation of registration in respect of distance sales

A registered person may request to be deregistered if he satisfies HMRC that he is not liable to be registered under VATA 1994, Sch 2 in respect of his distance sales. If HMRC is satisfied, he is deregistered as from the date of his request or from a mutually agreed later date1. However, HMRC shall not cancel a person's registration under VATA 1994, Sch 2 unless it is satisfied that he would not otherwise be subject to a requirement to be registered under VATA 1994 Schs 1, 1A, 3 or 3A2.

A person ceases to be liable to be registered at any time only if

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