Value Added Tax Act 1994 section Schedule 3A paragraph 6

Cancellation of registration

Schedule 3A paragraph 6 sets out the circumstances in which HMRC may cancel a person's registration under this schedule, and the rules that prevent cancellation where the person would still need to be registered under the VAT Act.

• HMRC may cancel registration when a person has ceased to be liable to be registered, effective from the date they ceased or a later agreed date.
• HMRC may also cancel registration back to the original registration date if the person was never properly registrable in the first place.
• HMRC must not cancel registration if, at the proposed cancellation date, the person would be required or entitled to be registered under any provision of the VAT Act.
• When assessing whether a person would still need to be registered, any rules that prevent dual registration or overlapping registration liabilities are disregarded.