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HMRC internal manual

VAT Deregistration

Deregistration refused

Cancellation is dependent upon the Commissioners being satisfied that deregistration is appropriate. If we do not accept an application to deregister, the trader remains registered and must continue to account for tax. Although this point is covered in Notice 700/11 Cancelling Your Registration, if you do not accept a request to deregister, you must make sure that the trader understands the consequences.