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HMRC internal manual

VAT Registration

Basic principles of registration: supplies made by a taxable person previously registered

In determining liability to registration under VATREG18000, the value of a taxable person’s supplies made during the period of a previous registration is to be disregarded if:

  • the registration was valid, and
  • you are satisfied that, before the registration was cancelled, the taxable person had given us all the information we needed in order to determine whether to cancel the registration.