VATDREG01050 - Introduction: scope of this guidance
This manual outlines the
provisions and conditions for cancelling a VAT registration. It details the
relevant rules and legislation, along with HMRC’s interpretation of these
requirements.
As part of HMRC’s permanent guidance, this document serves as a key reference for staff. Operational procedures and system-specific instructions are covered in separate guidance materials.
Businesses seeking information on how to cancel a VAT registration can consult:
• Cancel
your VAT registration
• VAT
Notice 700/11