Commentary

700/11/20 Cancelling your registration

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

700/11/20 Cancelling your registration

Part V8 HMRC Notices | Commentary

700/11/20
Cancelling your registration

December 2020

This notice cancels and replaces Notice 700/11 (April 2017).

1 Overview

This notice tells you when and how to cancel your VAT registration. It explains what to do, if you are currently registered for making—

  1.  

    •     taxable supplies in the UK (see Section 3);

  2.  

    •     distance sales to customers in Northern Ireland who are not registered for VAT (see section 4);

  3.  

    •     relevant acquisitions of goods from VAT-registered customers in EU member states (see Section 5);

  4.  

    •     relevant supplies of goods which are assets of a business (see Section 6).

It explains the differences between compulsory and voluntary VAT deregistration.

The supplement to this notice gives details of the previous and current registration and cancelled VAT registration thresholds.

1.1 Who should read this notice

You should read this notice if you

  1.  

    •     want to understand what circumstances you must, or can ask to, cancel your VAT registration

  2.  

    •     are looking for information about what you need to do in order to cancel your registration.

1.2 Areas of law covered by this notice

Schedules 1, 2, 3 and 3A of VATA 1994 contain the provisions for cancellation of registrations.

Regulations 5(3) and 25(4) of the VAT Regulations 1995 provide the rules about notifying VAT registration cancellation and the final VAT return.

Main narrative treatment—V2.151–156, V2.161, V2.177, V2.188, V2.189D.

1.3 Cancelling your registration online

You must cancel your registration if you're no longer eligible to be VAT registered.

You can cancel your registration online. Your agent can do this for you but you'll still be responsible for the accuracy of the

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