VATDREG08200 - Cancellation in particular cases: missing traders

The DMB Tracing Group, Cumbernauld, is responsible for progressing action on all VAT-registered customers, with or without established debts, who have been classified as ‘missing’ under national guidelines. See DMBM875530 for more information.

Normally, it is not considered good practice to cancel a trader’s registration unless we receive written confirmation that HMRC has made exhaustive enquiries and you are satisfied that we cannot trace the trader.