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Posted Sat, 09 Nov 2024 19:26:27 GMT by Emmetartist
Hello. I am effectively no longer running a business and have not been for years. I have tried to deregister many times on the grounds that I am no longer running a business. I get rejected each time. I believe this may be because I first registered when I was living outside of the UK and I am think HMRC is still treating me as a NETP. But I still should be able to leave the scheme because my returns are always nil and I selected the box for no longer trading. Please help.
Posted Tue, 12 Nov 2024 09:11:11 GMT by Jay Cooke
Your other post on this customer forum is asking HMRC how to convert from a NETP VAT registration to a UK established VAT registration, but here you are saying you are no longer running a business and want to deregister for VAT. You cannot be registered for VAT if you are not trading or intending to trade, so your query about de-registration seems more of relevance than asking about changing your VAT status. Whether you are a UK established or non-UK established business, you should still be able to deregister for VAT if the conditions are met. You do not state what legal form your VAT registration was originally made in, are you a sole trader or a Ltd company. If all of your VAT returns are up-to-date and filed on time and there is no outstanding VAT liabilities or penalties, then you should be able to deregister via your government gateway. If HMRC are rejecting your request to de-register it is possible that HMRC have information that indicates that you are still trading, or that you have outstanding liabilities from a long time ago. You'll need to call the VAT general helpline (or use the webchat facility although it is not always open for queries but is usually available sometime during each day), link here https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries
Posted Wed, 13 Nov 2024 09:06:21 GMT by HMRC Admin 19 Response
Hi,
If you are no longer running the business and not making any taxable supplies then there would be a requirement to deregister from VAT. This would be the case if are a UK established business or a non established business.
We would recommend completing a paper application and attach a cover note with the application confirming why you are cancelling your VAT registration number.
Thank you.
Posted Wed, 13 Nov 2024 16:34:05 GMT by Emmetartist
Write back to them using which form? And use a covering letter?
Posted Fri, 15 Nov 2024 10:05:34 GMT by HMRC Admin 21 Response
Hi Emmetartist,
I would complete a paper VAT 7 and if there is insufficient room on the form then I would include a cover letter explaining that you are no longer a NETP and please provide your UK address so that we can correspond with you.
Please see form below:
Register for VAT.
Thank you.

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