Can client VAT de-register when old returns are outstanding?

My client's Vat returns are up to date, except for two Vat returns from 1995 and 1996 - a time way before he became my client.

All records are lost for these periods.

His business turnover is now well below the de-registration level. Can he de-register from Vat without completing the old returns?

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Was there an assessment?

kllyhncck |