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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
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RLS: action in Tracing Group: customer not traced - removal from VAT register

Where you cancel VAT registration because you have not traced the customer, this does not constitute a cancellation under Schedule 1 of the Value Added Tax Act 1994.

If the customer is later found, it might be appropriate to reinstate the registration, if necessary. See the guidance in V1-28 Registration.

Effective date of deregistration

Where the last day of trading is not known, the later of the following events should be used as the basis for calculating the effective date of deregistration:

  • the month the customer is believed to have ceased trading or left the address, or
  • the VAT period for which the trader last submitted a return or made a payment.

In either case the first day of the following month should be used as the effective date of deregistration.

You should complete a form VAT 30 using deregistration code 6 (missing trader) to effect the compulsory deregistration of the VAT Registration Number.

Action following deregistration

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)