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United KingdomGOV.UK

HMRC sets out when VAT deregistration can be backdated

VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.

By Taxxa AI OyPublished 24 September 2026

Tax

HMRC's VAT deregistration guidance for VATDREG10000 now sets out the full Schedule 1 paragraph 13 framework for cancelling registration under the Value Added Tax Act 1994GOV, replacing the old request-date-only statement. The two routes work differently, and the distinction decides whether cancellation can be backdated.

Voluntary deregistration under paragraph 13(1) applies where a registered person satisfies HMRC that he is not liable to be registered under Schedule 1 and requests cancellation.GOV Cancellation then takes effect from the day the request is made or from a later date agreed with HMRC. There is no provision for an earlier effective date under this route.GOV It is subject to paragraph 13(4): cancellation is barred where the person would still be subject to a registration requirement under the ActLegislation, so HMRC must also be satisfied the person is not otherwise required to be registered.

Compulsory deregistration under paragraph 13(2) applies where HMRC is satisfied that a registered person has ceased to be registrable.GOV Here cancellation may take effect from the day he so ceased, or from a later agreed dateGOV — backdating to the cessation day is available. It is subject to paragraph 13(5): cancellation is allowed only if, at the relevant time, the person is neither required nor entitled to be registered under the Act.GOV

The entitlement test carries a trap that defeats many backdating claims. Paragraph 13(6) requires paragraph 9, and the equivalent entitlement provisions in other registration schedules, to be read as though the words 'who is not a registered person' were omitted.GOV A person therefore does not cease to be entitled to registration merely because they are already registered.GOV Where the person remained entitled to registration at the time cancellation would otherwise have taken effect, retrospective deregistration under paragraph 13(2) is not available — even though they had ceased to be liable.GOV

HMRC cites two First-tier Tribunal decisions confirming this reading: Mundy t/a Hayley's Hair Design [2015] UKFTT 321 (TC) and Inspired By Service Ltd [2016] UKFTT 812 (TC); [2017] TC05537.

The rewritten guidance also cautions that although similar cancellation provisions apply under other registration schedules, there are important differences, and advisers should always refer to the relevant legislation and associated guidance, with further guidance at VATDREG04000.

The cancellation, backdating and entitlement rules above are those in paragraph 13 of Schedule 1 to the Value Added Tax Act 1994.GOV

For a client seeking backdated deregistration, test paragraph 13(5) entitlement at the proposed effective date before relying on paragraph 13(2), and use paragraph 13(1) only from the request date forward.

Sources