MTT51450 - Administration: Filing member: De-registration

A group that has registered for MTT may be de-registered by an HMRC officer.

A notice of de-registration will include an 'effective date', from which the registration will cease to have effect. The registration will continue to have effect for the period ending immediately before that date.

De-registration may be appropriate where a group ceases to have an entity located in the UK. De-registration will ensure the group no longer has obligations to make returns or notifications to the UK in respect of MTT.

Where a registered group has ceased to be a qualifying group, but maintains a UK presence, a below-threshold notification may be more appropriate (see MTT53200).

This is set out in paragraph 7, Schedule 14 to Finance (No.2) Act 2023.

Conditions

An HMRC officer may de-register a group if:

  • the filing member has applied for a de-registration notice, and
  • the officer considers that the group will not be a qualifying group in the period containing the effective date, or any subsequent period.