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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—overseas traders (from 1 December 2012) / V2.161 Cancellation of VAT registration for overseas persons

V2.161 Cancellation of VAT registration for overseas persons

Part V2 Registration – deregistration

Cessation of liability to be VAT registered

Persons who are liable to be registered under VATA 1994, Sch 1A cease to be liable if either¹:

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•�� they have ceased to make taxable supplies in the course or furtherance of a business
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•�� they no longer meet the 'non-established' condition, ie they form an establishment in the UK

Persons who cease to be liable or entitled to be registered for VAT must notify HMRC

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