VATDREG12000 - Deregistered in error
If a registration was cancelled in
error, for example:
• The cancellation was based on incorrect information provided by the person or
a trader.
• A ‘missing trader’ was removed from the register but later traced and found
to have a continuing liability.
• A corporate body was struck off at Companies House but subsequently
reinstated.
• The registration was cancelled for the wrong person or trader.
• A person or trader was exempted from registration based on incorrect
information.
then the corrective action depends on whether the cancellation has been completed
and whether a VRT 23 has been issued:
|
If |
then |
|
cancellation not completed |
Reinstate the trader as if they were never removed from the register |
|
cancellation completed |
refer to VATDREG15000 and VAEC7450 - Error Correction Post-Deregistration for guidance on how to proceed |