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HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: interventions to consider: refusing registration & compulsory dereg

HMRC can, in limited circumstances, either refuse to allow a taxable person to register for VAT or deregister a taxable person from VAT.

Further guidance can be found at VATF44500.