VATDREG04100 - Eligibility or requirement to deregister: schedule 1 - taxable supplies

A person is eligible to deregister if any of the following apply:

• they have ceased to make taxable supplies
• they are not, and never have been, liable to register for VAT (that is, they registered voluntarily)
• they are continuing to make taxable supplies and can satisfy us that the value of those supplies in the next 12 months will be below the deregistration threshold.

Note: This is subject to some conditions (see VATDREG09000 ‘Value of supplies and acquisitions’).

A person making only supplies of the type referred to in Schedule 1, paragraph 10(2) may deregister at any time regardless of the value of those supplies.

Paragraph 10(2) supplies are

• those made outside the UK which would be taxable if they were made in the UK, or
• supplies specified in the VAT (Input tax) (Specified Supplies) Order 1999 (SI 1999/3121).