beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Deregistration

Updates: VAT Deregistration

2018

published amendments

Cancellation in particular cases: insolvency, death or other incapacity
Content added to replace broken link to insolvency manual and to provide detail of when deregistration is appropriate when insolvency occurs.

published amendments

Introduction: the role of policy
updated link to VAT Advisory guidance manual