In this section:
- Charging VAT on your sales and other supplies
- Reclaiming VAT on your purchases
- Part-exchanges, returned goods, deposits, etc and VAT
- VAT Returns and accounts
- Payments and refunds of VAT to or from HM Revenue & Customs
- Changing or cancelling your VAT registration
- VAT problems, mistakes, adjustments, inspections, questions
- International trade, international visits and VAT
Changing or cancelling your VAT registration
Changes to your business details and your VAT registration You must tell HM Revenue & Customs about changes in your business circumstances - you may have to cancel your registration
How to sign up to use VAT online services Sign up to register for VAT, change your registration details, submit your VAT Returns, and submit your EC Sales Lists online
Change VAT registration details online on the HMRC website Go direct to HMRC Online Services to change your registration details now if you are already a registered user
Cancelling your VAT registration If your business circumstances change or you sell your business you may have to cancel your VAT registration
Closing or selling your business and VAT registration If you close or sell your business you have to cancel your VAT registration in writing within 30 days or pay a fine
Reclaiming VAT after you cancel your registration After you cancel your VAT registration you may be able to reclaim VAT on some goods and services
Insolvency and your VAT registration What to do about your VAT Returns and registration if you, your business partner or your business becomes insolvent
