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Article Index
VAT
How VAT Works
What is VAT Charged On?
Should You Register?
Charging Customers VAT
VAT Invoices
Reclaiming VAT on Purchases
VAT Returns
VAT Accounting Schemes
De-registration
Out of the Ordinary

VAT

9. De-registration

9.1 You should normally contact HMRC to deregister from VAT if you sell or liquidate your business.

  • You can also apply to deregister if VATable sales are expected to be less than £75,000 in the next 12 months.
  • De-registration involves completion of a final VAT return. Output VAT must be accounted for if the VAT due on assets and stock would be more than £1,000.
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Labels: Tax