Commentary

V2.189D Cancellation of registration in respect of the disposal of assets

Part V2 Registration – deregistration

V2.189D Cancellation of registration in respect of the disposal of assets

V2.189D Cancellation of registration in respect of the disposal of assets

Where HMRC is satisfied that a person registered under the provisions set out at V2.189 has ceased to make relevant supplies1, it may cancel his registration from the date on which he so ceased or from a mutually agreed later date2. 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 33.

Where HMRC is

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