VAT Deregistration

VATDREG01100 - Introduction: law

The law relating to cancellation of registration is found in the VAT Act 1994:

• Schedule 1: UK Establishment

• Schedule 1A: Non-UK Establishment

• Schedule 3A: Disposal of Assets

• Schedule 9ZA: Acquisitions

• Schedule 9ZA: Distance Sales

• Schedule 9ZC: Low value imports

Regulation 5(3) and 25(4) of the VAT Regulations (SI 1995/2518) provide the rules and manner for notifying deregistration and the time limits for making a final return.

A direction made under Regulation 25(4AA) extends the due date for submitting a final return. It ensures all customers receive the same amount of time to submit their final return.

Schedule 2 and 3 of the VAT Act were omitted with effect from 31 December 2020. If you need to retrospectively cancel a registration under either of these schedules please consult the VAT policy team.