Commentary

V2.189T Union scheme—cancellation of registration

Part V2 Registration – deregistration

V2.189T Union scheme—cancellation of registration

V2.189T Union scheme—cancellation of registration

HMRC must cancel the registration under the Union scheme of a person ('P') if1:

  1.  

    •     P notifies it, or it otherwise determines, that P has ceased to make, or no longer intends to make, relevant supplies (a person shall be regarded as have ceased to make relevant supplies if he has made no relevant supplies for 8 consecutive periods2)

  2.  

    •     P notifies it, or it otherwise determines, that P has ceased to satisfy any of the conditions for registration

  3.  

    •     it determines that P has persistently failed (see 'Persistent failure to comply with requirements' below)

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