TTTC4200 - Applying to cancel a deactivation notice

A person may apply to HMRC for a deactivation notice given to that person to be cancelled.

HMRC must, as soon as reasonably practicable after receiving the application,

  • agree to the application,
  • refuse the application in writing, giving reasons for the refusal, or
  • request additional information.

Where HMRC have requested additional information, they must, as soon as reasonably practicable after receiving the additional information,

  • agree to the application, or
  • refuse the application in writing, giving reasons for the refusal.