Skip to main content

This is a new service – your feedback will help us to improve it.



Posted 15 days ago by vivacity
Hello there I am a foreinger and stopped selling in UK last year. I asked tax agent in UK to de regstrate VAT and file final VAT return last year and paid for these. I asked the progress of that sevral times but they did not reply. Though I paid compliance fee including consultant fee,igonrance and slow reply was usual. Today I received mail from HMRC noticing I have to submit VAT return for Nov to Jan and pay small amout of VAT (under 10pound) though I did not sell anytning in UK for that period. I am a foreinger and I am not qualified using VAT online gateway I would like to submit VAT de registration by myself via airmail. Questionary is 1) I can submit VAT de-registration form by myself via airmail (no electric)? 2) I can avoid paying fee occured after submitting last VAT return by sumiiting VAT de-registration form now? Thank you for help in advance.
Posted 13 days ago by HMRC Admin 21 Response
Hi vivacity
If you a Non Established Taxable Business and you are making taxable supplies in the UK then there would have been a requirement to register for VAT upon making your first sale of goods/services in the UK.
If you have made any supplies in the UK then you will need to complete a VAT return and account for these but if you haven't made any sales then you will complete a nil VAT return.
If you are not intending to make any more sales then you can deregister from VAT and you can do this yourself.
Please see the guidance below:
Register for VAT - Cancel your registration.
Thank you.
Posted 13 days ago by Jay Cooke
If you paid an agent to deregister you, then you should go back to the agent and get them to fix this because it is a problem they created when they failed to deregister you correctly. Yes, you can write to HMRC and ask to be deregistered for VAT, they may allow you to deregister from an earlier date if you can supply evidence and proof that you had stopped trading last year (example, copy of your business bank account showing no more income, or if you had an eBay/Amazon account, proof that this account is now closed as at last year). Writing is a slow process and so you will have uncertainty until you get a response from HMRC, it could be 30-60 days before you get a reply. HMRC do not always accept a backdated deregistration when a current VAT return is outstanding, you may need to file a Nil VAT return. Or you may need to explain in your de-registration letter as to why you cannot file via MTD, HMRC may accept exceptional circumstances. Being a foreigner is not an excuse, you registered for VAT and have a legal obligation to comply with the UK VAT rules which includes filing VAT returns digitally,. If you do not have the knowledge then a reasonable business owner would seek paid for assistance using an agent or Accountant to ensure compliance. You cannot file a paper VAT return/cannot send return in the post. HMRC will not accept a paper VAT return received in the post.
Posted 13 days ago by vivacity
Thank you for advise,moderator and Jay! Today I could contact agent and they showed me the proof of submit de registration. So,now all I can do is just wait and leave as it is ,I think Best regards

You must be signed in to post in this forum.