Value Added Tax Act 1994 section 9

Cancellation of registration

Section 9 sets out the circumstances under which HMRC must cancel a person's registration under the One Stop Shop (OSS) scheme.

• HMRC must cancel registration if a person has stopped making, or no longer intends to make, scheme supplies — whether they notify HMRC themselves or HMRC determines this independently.
• Registration must also be cancelled if a person no longer meets the other conditions required for registration under paragraph 4(1) of the schedule.
• HMRC can cancel registration on their own initiative if they determine that the person has ceased to satisfy the registration conditions, even without notification from the person.
• Persistent failure to comply with obligations under the schedule or the Implementing Regulation is also grounds for HMRC to cancel a person's OSS registration.