VATDREG04400 - Eligibility or requirement to deregister: schedule 3A - disposal of certain assets
A person ceases to be liable to be registered under Schedule 3A if HMRC is satisfied that they have ceased to make relevant supplies. The definition of ‘relevant supplies’ is found in paragraph 9 of Schedule 3A.
HMRC may cancel the person’s registration from the date on which they ceased to be liable or from a later date as may be agreed.
A person is eligible to deregister if we are satisfied that they have ceased to make relevant supplies.
You can find more information about disposal of assets in VATREG39000.