Value Added Tax Act 1994 section 43

Cancellation of registration

Section 43 of Schedule 9ZA sets out the rules under which HMRC may cancel a person's VAT registration for relevant acquisitions, including cancellation on request, cancellation initiated by HMRC, and restrictions on the timing of cancellation.

• A registered person who is no longer liable to be registered can request cancellation, effective from the date of request or a later agreed date
• HMRC may also cancel a registration on their own initiative if they are satisfied the person has ceased to be registrable, or if the person never started making relevant acquisitions or breached a condition of registration
• Cancellation cannot take effect at any time when the person would otherwise be required or entitled to be registered under any provision of the VAT Act
• For voluntary registrations, cancellation generally cannot take effect before 1 January following the second anniversary of the registration, except where the person never started making acquisitions, breached a condition, or was never properly registrable in the first place