Value Added Tax Act 1994 section 11-12

Notification of end of liability or entitlement etc.

Sections 11 and 12 of Schedule 1 set out the obligation on VAT-registered persons to notify HMRC within 30 days when they cease making or intending to make taxable supplies, or when their registration circumstances otherwise change.

• A person registered for VAT who stops making (or intending to make) taxable supplies must notify HMRC within 30 days of ceasing to do so.
• This notification requirement does not apply if the person would still be liable or entitled to be VAT-registered under another provision of the Act.
• A person registered on the basis of making exempt supplies must notify HMRC within 30 days if they stop making (or intending to make) those exempt supplies, or if they start making (or intend to make) taxable supplies.
• The exemption from notification for those ceasing exempt supplies applies only where the person would otherwise remain liable or entitled to be registered under the Act, disregarding any rule preventing dual registration.