There are a number of reasons why a business may wish or be obliged to cancel its VAT registration. The main reasons for doing so are as follows:
- Ìý
•ÌýÌýÌýÌý Turnover falling below the VAT registration threshold (see 40.1).
- Ìý
A business in this situation can choose whether to continue with its VAT registration or cancel it.
- Ìý
•ÌýÌýÌýÌý Change of legal status.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:34