Value Added Tax Act 1994 section Schedule 9ZD paragraph 18

De-registration

Section Schedule 9ZD paragraph 18 deals with the cancellation of a person's UK VAT registration when they intend to switch to a non-UK VAT scheme.

  • A person registered under Schedule 1A or Part 9 of Schedule 9ZA may request cancellation of their UK registration if they intend to apply for identification under a non-UK scheme.
  • The person must satisfy HMRC that they genuinely intend to register under a non-UK scheme.
  • HMRC have the discretion to cancel the registration from the date of the request or from a later date agreed with the person.
  • The cancellation is not automatic — HMRC may cancel the registration but are not obliged to do so.

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