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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Changes affecting registration: changes involving deregistration: other changes involving deregistration

In the following circumstances deregistration, and re-registration where necessary, is required under section 13:

  • the business ceases to supply taxable goods or services
  • there is a complete change in the composition of a partnership at any one time
  • the business is otherwise disposed of.