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HMRC internal manual

VAT Registration

• From: HM Revenue & Customs
• Published: 6 May 2016
• Updated: 5 October 2016, see all updates

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1. Contents
2. VATREG39000
3. VATREG39650

Registration in respect of relevant supplies: deregistration

Deregistration procedures are covered in VATDREG. (External readers can access this guidance at http://www.hmrc.gov.uk/manuals/vatdregmanual/index.htm).

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