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Posted Tue, 22 Jun 2021 09:05:31 GMT by Kinbuck
A client was de-registered for Vat on 31/3/20 because he decided to work as a chef rather than run a catering business. Due to Covid he had to go back to catering after 6 months and has only just told me. Does his original registration have to be re-opened (and if so how do you do this?) or is it a new registration?
Posted Wed, 23 Jun 2021 12:00:21 GMT by HMRC Admin 9
Hi, 

Ordinarily, this would require a new registration, though a re-instatement is possible depending on the full circumstances. 

Thank you. 

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