VATDREG14050 | Effective date of cancellation (EDC): voluntary deregistration

Schedule 1, 13(1), Schedule 2, 6(1), and Schedule 3, 6(1) provide that, where a registered person

• ceases to be liable to be registered but

• remains eligible to be registered (for example, because they are continuing to trade below the threshold)

their registration can be cancelled from

• the date he requests deregistration or

• a later date we agree with him.

A person may not voluntarily deregister from Schedules 1A or 3A because there is no threshold in those schedules.

You should normally consider the date of the request to be the date we received it.