VATDREG01050 | Introduction: scope of this guidance

This manual outlines the provisions and conditions for cancelling a VAT registration. It details the relevant rules and legislation, along with HMRC’s interpretation of these requirements.

As part of HMRC’s permanent guidance, this document serves as a key reference for staff. Operational procedures and system-specific instructions are covered in separate guidance materials.

Businesses seeking information on how to cancel a VAT registration can consult:
• Cancel your VAT registration
• VAT Notice 700/11