Summary

Guidance on the rules and procedures for cancelling a VAT registration.

Contents

  1. VATDREG00500
    Data Protection
  2. VATDREG01000
    Introduction: contents
  3. VATDREG04000
    Eligibility or requirement to deregister: contents
  4. VATDREG05000
    Deregistration requests by professional advisers
  5. VATDREG06000
    Failure to notify that taxable activity has ceased
  6. VATDREG07000
    Suspension of taxable supplies
  7. VATDREG08000
    Cancellation in particular cases: contents
  8. VATDREG09000
    Values of supplies and acquisitions: contents
  9. VATDREG10000
    Deregistration allowed
  10. VATDREG11000
    Deregistration refused
  11. VATDREG12000
    Deregistered in error
  12. VATDREG13000
    Deferment of compulsory deregistration
  13. VATDREG14000
    Effective date of cancellation (EDC): contents
  14. VATDREG15000
    Re-registration after cancellation
  15. VATDREG16000
    Stocks and assets on hand: contents