VATDREG14150 | Effective date of cancellation (EDC): determining the EDC: general

Registration ceases at midnight on the day preceding the EDC. The EDC will therefore be the following day. For example, if a trader’s deregistration is with effect from 1 October, the last day of registration, and of the final return, will be 30 September. The trader must then make a final return and pay any tax due within one month of that date, except where the trader is on the Cash Accounting (see VATDREG08050) or Annual Accounting Schemes (see VATDREG08100). As from the EDC, a trader must not issue any more tax invoices.

The point that the EDC has to be agreed between the trader and the Commissioners has been upheld at Tribunal in the case of (EDN/98/201) Neil & Alma Grogan T/A Valet Plus. This case also reinforces the need for traders to follow up submission of deregistration applications if they do not receive an acknowledgement.