VAT deregistration service for limited companies
Ask HMRC to cancel your VAT registration when the company qualifies.
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How it works: Cancel VAT registration (deregister)
Find your company
Search by name or number. We fill in the public details.
Answer the questions
Answer only what the register cannot tell us.
Pay by card
Approve the details and pay the total shown.
We submit to HMRC
We check it and send it to HMRC. Updates come by email.
What you’ll need
The form asks for the following. Questions that only apply to some companies appear when they are relevant, and details we can take from the public register are filled in for you.
- VAT number
- Why do you want to cancel?
- Is the business established in the UK?
- Requested cancellation date
- Expected taxable turnover for the next 12 months (£)
- Is the company part of a VAT group?
- Does the company have an EORI number?
- Does the company still have stock or assets on which VAT was reclaimed or could have been reclaimed?
- Is this linked to liquidation, selling the business or a change of legal entity?
- Who will prepare the final VAT return and check VAT on retained stock or assets?
- Have you completed HMRC authorisation for us to act for this tax service?
About this filing
To cancel a company's VAT registration, apply to HMRC online, or on form VAT7 where required.
If the company has stopped being eligible, for example because it stopped trading, you must apply within 30 days. HMRC charges no fee; our service fee is £4.99.
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Our VAT deregistration service for limited companies checks whether the company must or can deregister, which route HMRC requires, and prepares the application from your answers. HMRC decides whether to cancel and confirms the official cancellation date.
The company still has to send a final VAT return, and it may owe VAT on stock and assets it keeps.
When must a company cancel its VAT registration?
A company must cancel its VAT registration if it is no longer eligible to be registered. GOV.UK gives examples: the company stops trading or stops making VAT taxable supplies, or it joins a VAT group. HMRC's VAT Notice 700/11 also lists selling the business, a change of legal status and disbanding a VAT group.
You must tell HMRC within 30 days of the company stopping being eligible. If you are late, the company might be charged a penalty.
For a compulsory cancellation, the registration is cancelled from the date the reason took effect, for example the date the company stopped making taxable supplies. Have that date ready and make sure it is accurate.
Voluntary VAT deregistration below the £88,000 limit
If the company's taxable turnover falls below £88,000 (the deregistration threshold, lower than the £90,000 registration threshold), you can ask HMRC to cancel, but HMRC must be satisfied that taxable turnover in the next 12 months will stay below that limit. A voluntary cancellation cannot be backdated, and HMRC will not agree if turnover is only falling because the company plans to stop trading or making taxable supplies for 30 days or more in the next 12 months.
See also: how to deregister for VAT, step by step
Online or form VAT7: how your cancellation is sent and confirmed
GOV.UK says you can cancel online if the company has stopped trading and is not part of a VAT group, its taxable turnover is below £88,000, it has stopped making VAT taxable supplies, or it is applying for an exemption because most or all of its sales are zero-rated.
You must cancel by post on form VAT7 if the company's legal status has changed and it wants a new VAT number, the business has been sold and the new owner is not keeping the VAT number, the VAT group is disbanding (send a VAT50-51 form with it), or the business stopped trading after liquidation.
You do not cancel at all if the business is being sold or changing legal status and the new owner wants to keep the same VAT number. That is a transfer of registration. A company joining a VAT group does not cancel either. It completes a VAT50-51 amend form instead.
Tell us in the form if any postal, transfer or VAT group situation applies. We check whether this service covers it before you pay, rather than send an application that does not fit.
Once the request is with HMRC, it usually confirms the cancellation within 40 working days. It can take longer at busy times, and we cannot promise a date. HMRC's confirmation gives the official cancellation date. The list below covers what to do while you wait and once the confirmation arrives.
- Keep charging and accounting for VAT until HMRC confirms the registration is cancelled.
- From the official cancellation date, stop charging VAT and do not issue invoices showing the VAT number.
- If customers self-bill the company, tell them straight away that it is no longer VAT registered.
- HMRC cancels the company's EORI number at the same time. Check GOV.UK first if the company still needs it for customs.
- Keep the cancellation notice and all VAT records for 6 years.
Cancellation date, turnover and stock: what HMRC looks at
- The cancellation date you give is a request. HMRC decides the official date, and a voluntary cancellation cannot be backdated.
- If you are cancelling on turnover grounds, explain why taxable turnover in the next 12 months will stay below £88,000. HMRC must be satisfied of this before it agrees.
- List the stock and assets the company still holds on which VAT was reclaimed, or could have been, with their values. Whoever prepares the final VAT return needs them to check whether the VAT due on them is over £1,000.
Final VAT return and VAT on stock and assets
After cancellation the company must send a final VAT return for the period up to and including the cancellation date, and it must account for VAT on stock and assets it still holds if VAT was reclaimed, or could have been reclaimed, when they were bought and the total VAT due on them is over £1,000. This service does not prepare the final return or calculate VAT on assets, so speak to an accountant first if you are not sure what the company owes.
Common VAT deregistration mistakes
- Missing the 30-day deadline after the company stops trading or making taxable supplies.
- Stopping VAT on invoices before HMRC has confirmed the cancellation date.
- Asking for a voluntary cancellation from a past date. It cannot be backdated.
- Using the online route when the business was sold or changed legal status. Those need form VAT7 or a transfer.
- Forgetting VAT on stock and assets in the final return when the VAT due is over £1,000.
- Striking off the company before VAT is settled. HMRC cannot repay VAT to a company that has been dissolved.
- Cancelling when turnover will soon go back over the threshold. GOV.UK says HMRC will automatically re-register the company if it realises it should not have cancelled.
File it yourself or use SimpleFilings
You can always file directly with HMRC. Here is how that compares with using SimpleFilings.
| Question | File it yourself | Use SimpleFilings |
|---|---|---|
| Cost | No fee | £4.99 (no HMRC fee) |
| Who fills in the form | You complete the HMRC form yourself. Official guidance | We do, from your answers, after checking the public register |
| Approval | You submit it yourself | You confirm you are authorised and approve the details before we submit |
What this request covers
We check the cancellation route and prepare the application. HMRC confirms the official cancellation date. A final VAT return is still required; remaining stock and assets may create a VAT liability.
Before you start
- SimpleFilings must have the appropriate HMRC agent registration, account and service access before acting for you.
- Your company must authorise us through the HMRC route required for this service. We will tell you if another step is needed.
- Do not send us your Government Gateway password. We use our own agent access.
What is not included
Preparing the final VAT return, calculating asset VAT, settling tax, transferring registrations or dealing with VAT-group closure.
Fees
£4.99 SimpleFilings service fee. HMRC does not charge a fee to cancel a VAT registration. Preparing the final VAT return, working out VAT on stock and assets, paying any VAT owed, transferring a registration and closing a VAT group are not included.
£4.99 SimpleFilings service fee. There is no HMRC application fee. Tax, penalties and other outstanding amounts are separate.
Total: £4.99. There is no HMRC fee for this request.
Step by step
- Find your company. Find your company by name or number. We fill in its public details from the Companies House register, such as the registered office, officers and people with significant control.
- Answer the questions. Answer only the questions we cannot fill in from the register, add any documents asked for and give the email address for your receipt and filing updates. Confirm that you are authorised to arrange the request and that you have checked and approve the details.
- Pay by card. Approve the details and pay the total shown by secure card payment. We check your answers before preparing the filing. There is no HMRC fee for this request.
- We submit to HMRC. We check your answers and the HMRC authorisation needed for this tax service, then submit to HMRC. Updates go to your email, and you can follow progress through your private request link. A payment receipt is not confirmation that HMRC has accepted the request.
Official sources
Cancel VAT registration (deregister): common questions
What do you need from me to cancel the VAT registration?
The VAT number, why the company is cancelling, the date you want the cancellation to start, expected taxable turnover for the next 12 months, whether the company is in a VAT group or has an EORI number, and any stock or assets on which VAT was reclaimed. The company must also authorise SimpleFilings for this HMRC service through the route HMRC requires. Never send us your Government Gateway password. Our guide to cancelling VAT registration explains the £88,000 limit and the 30-day rule.
How long does it take to cancel VAT registration?
GOV.UK says HMRC will usually confirm within 40 working days, but it may take longer during busy periods. Keep charging VAT until HMRC confirms the cancellation date.
What if my cancellation needs form VAT7 or a transfer?
Tell us in the form if the business was sold, changed legal status, is part of a VAT group or stopped trading after liquidation. We check whether this service covers your case before you pay, rather than send an application that does not fit.
Do I need to send a final VAT return?
Yes. The company must send a final VAT return for the period up to and including the cancellation date. It may need to include VAT on stock and assets if the VAT due on them is over £1,000. This service does not prepare that return.
Is there a fee to cancel VAT registration?
HMRC does not charge a fee. If you use SimpleFilings, our service fee is £4.99. Any VAT owed on the final return is separate.
Should I cancel VAT before closing my company?
If the company has stopped trading, you must tell HMRC within 30 days. Settle the final VAT return and any repayment before the company is struck off, because HMRC cannot repay VAT to a dissolved company.