Value Added Tax Act 1994 section Schedule 1A paragraph 7

Notification of end of liability

Section Schedule 1A paragraph 7 sets out the obligation of a person registered under the intending trader provisions to notify HMRC when they cease making or intending to make taxable supplies.

• A person registered under paragraph 5 or 6 who stops making taxable supplies, or stops intending to, must notify HMRC within 30 days.
• The 30-day deadline runs from the day the person ceases making or intending to make taxable supplies in the course of their business.
• No notification is required if the person would still be liable or entitled to be registered under another provision of the VAT Act.
• When assessing whether other registration obligations apply, the person's existing registration under Schedule 1A and any rule preventing dual registration are disregarded.