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HMRC internal manual

VAT Deregistration

Cancellation in particular cases: intending traders: specimen letter - cancellation by the Department of the registration of an intending trader


VAT Registration number:

I refer to (previous visit, correspondence etc.). According to our records, you do not appear to have made any taxable supplies since your registration for VAT, or to have produced any firm evidence to show that you still have a clear intent to do so in the foreseeable future. Consequently, we intend to cancel your registration unless you can produce, within 21 days of the date of this letter, firm evidence of your intention to make taxable supplies. The evidence which you must supply is as follows:-

[insert details here of the required evidence]

If, at any time after your registration has been cancelled, you can supply evidence of a clear intent to make taxable supplies, you may apply for registration again.

You are legally obliged to notify your local VAT office on a fresh VAT 1 if, at any time in the future, you become liable to be registered.

If we register you again in future, we will allocate you a new VAT registration number.