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HMRC internal manual

VAT Deregistration

Effective date of cancellation (EDC): compulsory deregistration: trader requests an earlier date

There is no provision in law to cancel a person’s registration from a date earlier than the date of

  • notification or
  • cessation of activity

except where the person was not liable to be registered. In these cases, please follow the guidance in VATREG33000.

You may consider applying an earlier date where there has been departmental error in the registration or deregistration process.