Cancelling your VAT registration
HMRC has published two more ‘updates’ of VAT Notices on GOV.UK. These both contain advice on what action to take when cancelling your VAT registration. Hardly anything has been changed. The first item below is simply an update to make the content fit on the GOV.UK website (or within the publishing guidelines for it). The Supplement has been updated to include details from Budget 2014! – I’ve checked, it’s only a year out of date now.
Cancelling your registration
Notice 700/11: Cancelling your registration dated March 2015 to replace the May 2013 edition.
HMRC indicates that this update has been issued to make changes required for it to be published on GOV.UK.
Cancelling your registration: supplement
Notice 700/11: supplement dated March 2015 to replace the March 2013 edition.
HMRC indicates that the following changes have been made:
This supplement updates the VAT registration and deregistration thresholds as announced in Budget 2014.
If you want the latest information on registration limits have a look at my VAT registration limits page.