Registered persons who cease trading/dispose of /transfer their business or who are no longer making commercial supplies above the threshold must in writing apply for Cancellation of VAT Registration.
The following outlines the correct procedures to follow when applying for de-registration.
Submit letter requesting cancellation of registration (de-registration)
Await contact from The Registration Unit
Please be reminded that you remain registered until receipt of Notification
Await approval from the Registration Unit (Via VAT 13 form). VAT must be accounted for until the Vat 13 is received
Application for cancellation of Registration Questionnaire VAT 14
Where is it available?
This service is available at the following locations