VATDREG14100 - Effective date of cancellation: compulsory deregistration: general

Schedule 1, 13(2), Schedule 1A, 8(2), Schedule 2, 6(2), Schedule 3, 6(2) and Schedule 3A 6(1) provide that, where a registered person ceases to be eligible to be registered (for example, because he has ceased to trade), his registration can be cancelled from

• the date trading ceases, or
• a later date we agree with him.