6. Cancel your VAT registration
How to cancel a VAT registration online or by post.
VAT registration cancellation is the process by which a VAT-registered business is removed from the VAT register and the VAT registration number cancelled.
Read about how to cancel your VAT registration and what happens after.
More information about cancelling your VAT registration can be found in Cancelling your VAT registration (Notice 700/11).
‘Taxable supplies’ in this context includes sales of assets. You should therefore not apply to cancel your VAT registration immediately upon your appointment over a business, even if that business has ceased to trade, as the VAT arising from asset sales will still need to be included on a post-appointment VAT Return.
The sale of assets must be evidenced by a legally valid VAT invoice and, for a VAT invoice to be legally valid, the business must be VAT registered at the point that the invoice is issued.
You should apply to cancel the VAT registration of the business concerned by completing form VAT 7. The completed form should be sent to the address on the form.
When a VAT group is being cancelled, form VAT50-51 must be used for this purpose rather than form VAT 7.
You can cancel your registration and make other changes online. You can ask an agent to do this for you. As the VAT-registered person, you will still be responsible for the accuracy of the information.