Commentary

V2.189J Non-Union scheme—cancellation of registration

Part V2 Registration – deregistration

V2.189J Non-Union scheme—cancellation of registration

V2.189J Non-Union scheme—cancellation of registration

HMRC must cancel a person's registration under VATA 1994, Sch 3B (the non-Union scheme) if either1:

  1.  

    •     he notifies HMRC, or it otherwise determines, that he has ceased to make, or have the intention of making, qualifying supplies

  2.  

    •     he notifies HMRC, or it otherwise determines, that he has ceased to satisfy any of the conditions described in V2.189F

  3.  

    •     HMRC determines that he has persistently failed to comply with his obligations described in V2.189K

Where the requirement for cancellation arises from a notification by the registered person, it takes effect from the date of notification

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