VAT registration after deregistration

When can company re-register for VAT after deregistrion

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Company de-registered due to being under the deregistration threshold (and expected to stay under), circumstances have now changed and possibility of exceeding the deregistration threshold in the 12 months since deregistration.

my question is, when can the company re-register (without any vat due from sales in the interim period)

 

thanks very much 

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Psycho
By Wilson Philips
11th Nov 2019 13:36

When 'can' or when 'must'?

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By spidersong
11th Nov 2019 13:39

It registers whenever it's required to. If the deregistration was properly done, which your question indicates it was if they were trading below the threshold or even if they only had good grounds for believing it, then they just reregister when they need to. The registration would have effect from the same date that any other registration would if they hadn't been registered before.

Unless the dereg was based upon a total fantasy then HMRC have accepted the ability to dereg and they can't now reverse that decision so the interim period should be safe.

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Replying to spidersong:
Psycho
By Wilson Philips
11th Nov 2019 14:06

spidersong wrote:

It registers whenever it's required to.


Or when it wants to. The question is unclear, hence my request for clarification.
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