Value Added Tax Act 1994 section Schedule 9ZC paragraph 11

Cancellation of registration

Section Schedule 9ZC paragraph 11 sets out the circumstances under which HMRC may or must cancel a person's registration under the Schedule 9ZC regime, and the effective dates from which cancellation takes effect.

• A registered person who can demonstrate they are no longer liable to be registered may request cancellation, which HMRC must grant from the date of request or a later agreed date.
• HMRC may also cancel registration on their own initiative if a person has ceased to be registrable, has failed to begin making or facilitating relevant supplies by the date stated in their registration request, or has breached a condition of registration.
• HMRC cannot cancel a registration with effect from any date on which the person would still be required (or, in some cases, entitled) to be registered under any provision of the VAT Act, ignoring rules that prevent dual registration.
• Where HMRC are satisfied that a person was never properly registrable in the first place — or, in the case of voluntary registration, never genuinely intended to make or facilitate relevant supplies — they may cancel the registration back to the original date of registration.