VAT Deregistration

Hello there Since when I am free from VAT return duty,if I deregister VAT? The actual date HMRC permitted cancellation? or the day I submit form? Thanks

If you are below the deregistration threshold (£83k) then usually it is the date on the form which matters, as you can't backdate on the form, the deregistration date would be from the day you submit the form. You can do this via your government gateway/login and HMRC will usually process the request within 2-3 days, so check back into your government gateway/login every day and check for messages. if sending the form via the post, the deregistration date is still the date you enter onto the form. There is always a risk that HMRC will reject your deregistration request, for example if you have outstanding VAT returns yet to file or have filed returns but not paid what you owe to HMRC.

Hi vivacity,
Please refer to notice 700/11 section 3.4 for guidance on deregistration dates
3. You’re registered because you make taxable supplies in the UK
This advises that you should carry on charging and accounting for VAT until HMRC confirms that your registration has been cancelled.
Section 8 also explains what will happen when you apply to cancel a VAT registration
8. What will happen when you apply to cancel your registration
Thank you.