Commentary

V7.162 VAT deregistration—administration issues

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.162 VAT deregistration—administration issues

Part V7 Tax planning | Commentary

V7.162 VAT deregistration—administration issues

When the date of cancellation of registration has been arranged, either a formal notice of cancellation will be sent (Form VAT 35) or a formal notice of exemption from registration is sent (Form VAT 8). Assuming that the VAT registration number has not been reallocated to a new owner, the final VAT return (VAT 193) must be completed in the normal way and sent to HMRC with full payment due.

Once the VAT registration is cancelled, it is important that the business does not issue any more VAT invoices (showing its VAT registration number) or charge

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