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HMRC internal manual

VAT Deregistration

Cancellation in particular cases: persons in prison: prisoner’s whereabouts unknown

In these circumstances, write to the Prisoner Location Service, PO Box 2152, Birmingham, B15 1SD (phone 0121 626 2742), giving the trader’s full name and age. If we do not know the trader’s exact age, we should give their approximate age. Other aids to identify a person in prison are any aliases the trader uses and the place and date of the conviction or sentencing.

In Scotland, we should contact the prison where we think the trader may be held. Prisoners are registered according to their date of birth. If we do not have this information, the prison authorities cannot guarantee they will be able to confirm whether or not they are holding a particular individual.