Commentary

V2.188 Cancellation of registration in respect of acquisitions

Part V2 Registration – deregistration

V2.188 Cancellation of registration in respect of acquisitions

V2.188 Cancellation of registration in respect of acquisitions

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

A person ceases to be liable to be registered at any time only if both3:

  1.  

    •     the value of his relevant acquisitions for

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