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Contents

Official guidance
VAT Deregistration

VATDREG08000 · Cancellation in particular cases

  • VATDREG08050 · Cash accounting traders
  • VATDREG08100 · Annual accounting traders
  • VATDREG08150 · Payment on account traders
  • VATDREG08250 · Civil recovery proceedings in progress
  • VATDREG08300 · Persons in prison
  • VATDREG08350 · Intending traders: cancellation at the request of, or with the agreement of, the trader
  • VATDREG08400 · Insolvency, death or other incapacity
  • VATDREG08450 · Artificial separation of business activities (disaggregation)
  • VATDREG08500 · Barristers or advocates who cease to practise
  • VATDREG08550 · Transfers in and out of a group and disbandment of a group
  • VATDREG08600 · Transfer of a going concern (TOGC)
  • VATDREG08650 · Fraud
  • VATDREG08200 · Missing traders
  • VATDREG08310 · Persons in prison: visits and communication
  • VATDREG08320 · Persons in prison: prisoner’s whereabouts unknown
  • VATDREG08355 · Intending traders: cancellation initiated by the Department
  • VATDREG08360 · Intending traders: trader contests cancellation
  • VATDREG08365 · Intending traders: cancellation procedure
  • VATDREG08370 · Intending traders: treatment of input tax reclaimed
  1. Cancellation in particular cases: contents
  2. Cancellation in particular cases: civil recovery proceedings in progress

VATDREG08250 | Cancellation in particular cases: civil recovery proceedings in progress

From HM Revenue & Customs · VAT Deregistration

In any case where the civil recovery review codes are set (484 or 485) or there is other evidence of current civil recovery action, we should let the appropriate Debt Management Unit know that we are about to cancel the registration.

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