TTTC4200 - Applying to cancel a deactivation notice
A person may apply to HMRC for a deactivation notice given to that person to be cancelled.
HMRC must, as soon as reasonably practicable after receiving the application,
- agree to the application,
- refuse the application in writing, giving reasons for the refusal, or
- request additional information.
Where HMRC have requested additional information, they must, as soon as reasonably practicable after receiving the additional information,
- agree to the application, or
- refuse the application in writing, giving reasons for the refusal.