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Official guidance
VAT Registration

VATREG35600 · Changes affecting registration: changes involving deregistration

  • VATREG35630 · Introduction
  • VATREG35650 · Sale of business
  • VATREG35700 · Death, insolvency or incapacity of a taxable person
  • VATREG35750 · Conversion of a business into an incorporated company
  • VATREG35800 · Conversion of incorporated company into partnership or sole proprietorship
  • VATREG35850 · Sole proprietor takes one or more persons into partnership
  • VATREG35900 · Partnership ceases to exist but one of the former partners becomes sole proprietor of the business
  • VATREG35920 · Changes in the name or status of an incorporated company
  • VATREG35930 · Transfer of business from one incorporated company to another
  • VATREG35940 · Other changes involving deregistration
  1. Changes affecting registration: changes involving deregistration: contents
  2. Changes affecting registration: changes involving deregistration: other changes involving deregistration

VATREG35940 | Changes affecting registration: changes involving deregistration: other changes involving deregistration

From HM Revenue & Customs · VAT Registration

In the following circumstances deregistration, and re-registration where necessary, is required under section 13:

  • the business ceases to supply taxable goods or services

  • there is a complete change in the composition of a partnership at any one time

  • the business is otherwise disposed of.

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