Value Added Tax Act 1994 section Schedule 3A paragraph 5

Notification of end of liability

Section Schedule 3A paragraph 5 requires a person registered for making relevant supplies to notify HMRC when they stop making or intending to make those supplies, unless they would still qualify for VAT registration on other grounds.

• A person registered under paragraph 3 or 4 who ceases to make or intend to make relevant supplies must notify HMRC within 30 days
• The 30-day notification period runs from the date on which the person ceases to make or intend to make such supplies
• The notification obligation does not apply if the person would otherwise be liable or entitled to be registered under other provisions of the VAT Act
• When assessing whether other registration obligations or entitlements exist, the person's current registration and any rule preventing dual registration under different provisions are disregarded