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HMRC internal manual

VAT Deregistration

Deregistered in error

You may sometimes discover that action to cancel a registration was incorrect, for example because:

  • the cancellation was based on incorrect information supplied by the trader
  • we removed a missing trader from the register but subsequently traced them and found them to have a continuing liability to be registered
  • a corporate body was struck off at Companies House but was later reinstated
  • we cancelled the registration for the wrong trader
  • we exempted a trader from registration on the basis of incorrect information.

The action you need to take to correct the error will depend on whether or not we have completed the cancellation and whether we have issued the VAT 35.

If then
we have not completed the cancellation we may reinstate the person to the register as though we had never removed them
we have completed cancellation refer to VATDREG15000