Cancellation of Vat Registration


Cancellation of VAT registration may be done by a taxable person who is registered for Value-Added Tax (VAT) If you are registered for VAT and want to cancel your registration, you must do so by completing Form VAT 69. You can find this form on the GOV.UK website.

Cancelling your VAT registration is a big decision and should not be taken lightly. If you are no longer trading, or are going to trade under a different name, it may be more tax efficient to close your business rather than cancel your VAT registration.

Cancellation of your VAT registration will stop you from charging VAT on your sales and from claiming any input tax relating to those sales. It will also mean that you can’t reclaim any VAT you’ve paid in the past.

Can I cancel or change my VAT registration?


The Revenue may cancel or change your VAT registration if the registration is no longer appropriate. The Revenue may cancel your VAT registration if you fail to notify your Revenue office. You may also cancel or change your VAT registration if you wish to cancel your VAT registration.

Please note that:
  • VAT can only be registered at the Revenue office. VAT cannot be registered at any other place.
  • VAT registration can only be cancelled by notifying the Revenue.
  • VAT registration can only be cancelled at the Revenue office.
  • You may change your VAT registration after the VAT registration date.
  • You may cancel your VAT registration after the VAT registration date.
  • If you cancel or change your VAT registration, you will need to notify your Revenue office in writing.

When must a person deregister from VAT on a compulsory basis?


The VAT rule states that a person ceases to be entitled to VAT (a) when they transfer their business as a going concern and (b) when they cease to be entitled to be registered.

If a person receives a VAT registration notice or a withdrawal of registration notice and fails to notify HMRC, the person can be charged with tax evasion.

Customers should always contact HMRC on the HMRC phone line using the VAT67 number. In all other situations, VAT registration numbers must be deregistered.

What is the Procedure?


The procedure for cancellation of VAT registration is set out in section 35 of the VAT Act.

A person must notify the Inland Revenue of the cancellation of the VAT registration on the first day of the next month following the month in which the relevant trading ceased. The Inland Revenue may accept a notice of cancellation of the VAT registration up to three months after the date of cancellation.

The Inland Revenue must accept a notice of cancellation of the VAT registration if it has not taken action in respect of the person to whom the notice relates.

The Inland Revenue must not take further action against the person to whom the notice is addressed.

The Inland Revenue must write to the person who applied for cancellation to tell them that the cancellation has been accepted and that the Inland Revenue will not take further action against them.

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