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HMRC internal manual

VAT Deregistration

Compulsory deregistration

A person whose entitlement to register ceases and who is therefore required to deregister must tell us within 30 days of the date the entitlement ceased.

They can notify us online. Alternatively they can complete a VAT 7, “Application to cancel your VAT registration” and send this by post, to ensure that we have all the relevant information to enable us to decide whether we can accept an application.

The registered person should send their written notification to the VAT Registration Service (VRS).