SolvedVATDREG12000 | Deregistered in error
From HM Revenue & Customs · VAT Deregistration
If a registration was cancelled in error, for example:
• The cancellation was based on incorrect information provided by the person or a trader.
• A ‘missing trader’ was removed from the register but later traced and found to have a continuing liability.
• A corporate body was struck off at Companies House but subsequently reinstated.
• The registration was cancelled for the wrong person or trader.
• A person or trader was exempted from registration based on incorrect information.
then the corrective action depends on whether the cancellation has been completed and whether a VRT 23 has been issued:
| If | then |
| cancellation not completed | Reinstate the trader as if they were never removed from the register |
| cancellation completed | refer to VATDREG15000 and VAEC7450 - Error Correction Post-Deregistration for guidance on how to proceed |