VATDREG04150 - Eligibility or requirement to deregister: schedule 1A - taxable supplies: non-established taxable person (NETP)
The UK VAT registration and deregistration thresholds do not apply to Non-Established Taxable Persons (NETPs). An NETP must register for VAT in the UK if they make any taxable supplies whatsoever, regardless of the value of those supplies.
An NETP ceases to be liable to be registered if they:
• Stop making any taxable supplies (see paragraphs 8 and 9 of Schedule 1), or
• Acquire a UK establishment, in which case they may become registerable under Schedule 1.
If an NETP no longer makes taxable supplies, they may request deregistration. HMRC must cancel the registration if satisfied that the conditions are met. The cancellation will take effect from the date of the request or a later agreed date.
Under paragraph 9, HMRC may cancel registration if it is satisfied that the person is no longer liable to be registered. In such cases, deregistration takes effect from the date the person ceased to be liable, or a later agreed date.
More information on NETPs can be found in VATREG37000.