A business registered for CCL becomes liable to deregister
when they cease to make or intend to make, (whether before or after
being registered for the purposes of the levy) or intend to have
made to them, taxable supplies for which they are liable to
account. The registered trader’s effective date of
deregistration is the date on which the business stops making
taxable supplies.
The legal basis for this is contained within the Finance Act
2000, Schedule 6, paragraphs 57(1) and 58(1) which states:
Notification of loss or prospective loss of
registrability
57 (1) Where a person who has become liable to
give a notification by virtue of paragraph 55 ceases (whether
before or after being registered for the purposes of the levy) to
intend to make, or to intend to have made to him, taxable supplies
in respect of which (if made) he would be the person liable to
account for the levy charged, he shall notify the Commissioners of
that fact.
58 (1) If the Commissioners are satisfied that
a registered person
they may cancel his registration with effect from such time after he last made, or had made to him, taxable supplies as appears to them to be appropriate
