Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

HM Revenue & Customs
, see all updates

Failure to notify liability for registration and belated notification: special cases

The following types of cases may require special consideration:

  • the trader is no longer required to be registered
  • death, insolvency and incapacity cases
  • imports by unregistered traders.