Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

What does register mean? In legal practice, a register is an official list or record kept by a court or public authority to capture information with legal effect. In magistrates’ courts in England and Wales, “the register” refers to the formal record of proceedings, orders, convictions and fines kept by the designated officer; entries evidence the court’s decisions, are used to calculate appeal or variation time limits, and support enforcement. Across England & Wales, Scotland, Northern Ireland and Ireland, usage is broadly consistent, but each register’s scope, keeper, procedure and access are set by specific legislation or court rules. Common examples include land and property...

UK VAT Deregistration: Compulsory and Voluntary Grounds, VAT on Assets and Stock, Option to Tax, TOGCs, VAT Groups and Post‑Deregistration Claims

Published by a LexisNexis Tax expert

Practice notes

A person registered for VAT in the UK can have their registration cancelled, either on a mandatory basis or by choice. The following sets out the scope of this Practice Note and how deregistration operates in different contexts...

This Practice Note looks at:

the circumstances in which a business may, or must, have its VAT registration cancelled
the implications that follow from deregistration
the interaction between deregistration and the Option to tax land, transferring a business as a going concern, and VAT groups

The applicable Rules depend on why the person became VAT registered in the first instance. A person will be registered because they make:

taxable supplies in the UK (whether or not the business is established in the UK), and/or
particular disposals of assets for which a VAT repayment is claimed (referred to as relevant supplies)

This Practice Note considers the deregistration rules for businesses originally registered for each of these reasons. It also contains references to EU directives and case law. The UK ceased to be an EU Member State on 31 January 2020...

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Web page updated on 22/05/2026

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