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VAT Deregistration
Publication Date:
2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Crown
VAT Deregistration
VAT Deregistration
Last update
: 28th February 2023
GO
Contents
Contents
Expand All
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VATDREG00500: Data Protection
Close section
VATDREG01000: Introduction
VATDREG01050: Scope of this guidance
VATDREG01100: Law
VATDREG01150: The role of policy
VATDREG01200: The VAT register
Close section
VATDREG02000: Voluntary deregistration
VATDREG02050: Introduction
VATDREG02100: Notification
VATDREG03000: Compulsory deregistration
Close section
VATDREG04000: Eligibility or requirement to deregister
VATDREG04050: Introduction
VATDREG04100: Schedule 1 - taxable supplies
VATDREG04150: Schedule 1A - taxable supplies - non-established taxable person (NETP)
VATDREG04200: Schedule 2 - distance-selling: eligible to deregister
VATDREG04250: Schedule 2 - distance-selling: required to deregister
VATDREG04300: Schedule 3 - acquisitions: eligible to deregister
VATDREG04350: Schedule 3 - acquisitions: required to deregister
VATDREG04400: Schedule 3A - disposal of certain assets
VATDREG05000: Deregistration requests by professional advisers
VATDREG06000: Failure to notify that taxable activity has ceased
VATDREG07000: Suspension of taxable supplies
Close section
VATDREG08000: Cancellation in particular cases
VATDREG08050: Cash accounting traders
VATDREG08100: Annual accounting traders
VATDREG08150: Payment on account traders
VATDREG08200: Missing traders
VATDREG08250: Civil recovery proceedings in progress
VATDREG08300: Persons in prison: introduction
VATDREG08310: Persons in prison: visits and communication
VATDREG08320: Persons in prison: prisoner's whereabouts unknown
VATDREG08350: Intending traders: cancellation at the request of, or with the agreement of, the trader
VATDREG08355: Intending traders: cancellation initiated by the Department
VATDREG08360: Intending traders: trader contests cancellation
VATDREG08365: Intending traders: cancellation procedure
VATDREG08370: Intending traders: treatment of input tax reclaimed
VATDREG08375: Intending traders: specimen letter - cancellation by the Department of the registration of an intending trader
VATDREG08400: Insolvency, death or other incapacity
VATDREG08450: Artificial separation of business activities (disaggregation)
VATDREG08500: Barristers or advocates who cease to practise
VATDREG08550: Transfers in and out of a group and disbandment of a group
VATDREG08600: Transfer of a going concern (TOGC)
Close section
VATDREG09000: Values of supplies and acquisitions
VATDREG09050: Calculating values of supplies or acquisitions
VATDREG09100: Future turnover
VATDREG09150: Reduced turnover due to forthcoming change in liability of supplies
VATDREG09200: Value of capital assets in determining taxable turnover
VATDREG10000: Deregistration allowed
VATDREG11000: Deregistration refused
VATDREG12000: Deregistered in error
VATDREG13000: Deferment of compulsory deregistration
Close section
VATDREG14000: Effective date of cancellation (EDC)
VATDREG14050: Voluntary deregistration
VATDREG14100: Compulsory deregistration: general
VATDREG14110: Compulsory deregistration: trader requests an earlier date
VATDREG14150: Determining the EDC: general
VATDREG14160: Determining the EDC: value of goods and assets
VATDREG15000: Re-registration after cancellation
Close section
VATDREG16000: Stocks and assets on hand
VATDREG16050: General provisions
VATDREG16100: Land and property
Close section
VATDREG17000: Post-cancellation
VATDREG17050: Trader does not submit final return
VATDREG17100: Deregistered trader debt
VATDREGUPDATE001: update index
[18.97.14.90]
18.97.14.90
