VATDREG08100 - Cancellation in particular cases: annual accounting traders
When a person on the Annual accounting scheme deregisters, they normally have two months to make their final return and pay the balance of VAT due. However, if a trader leaves the scheme less than 4 months into their joining period, they will only be allowed one month to submit their final return and balancing payment.
For further information about leaving the scheme and shorter accounting periods, please consider paragraphs 3.4 & 7.5 of Annual Accounting Scheme (VAT Notice 732).