Value Added Tax Act 1994 section 13

Cancellation of registration [VATA 1994 Sch 1 para 13]

Section 13 sets out the circumstances in which a VAT registration under Schedule 1 can be cancelled, either at the request of the registered person or on the initiative of HMRC, and the safeguards that apply to prevent cancellation when the person should still be registered.

• A registered person who can show they are no longer liable to be registered may request cancellation, effective from the date of the request or a later agreed date.
• HMRC may cancel a registration on their own initiative if satisfied the person has ceased to be registrable, or was never registrable in the first place.
• HMRC must not cancel a registration at any time when the person would still be required — or, in some cases, entitled — to be registered under any provision of the VAT Act.
• When assessing whether a person would be required or entitled to be registered, HMRC must disregard any rule that merely prevents double registration or overlapping registration liabilities.