When to deregister for VAT

The timing and effect of deregistering for VAT

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My company ceased trading in March '24. Gov.UK states that deregistration should be within 30 days. BUT my current reporting quarter ends in April and I will have an accountant's invoice (for closing the company) to book and pay in April. Last year my April submission was not DD'd by HMRC until June. I am confused as to when I should deregister. Is it within 30 days from end of March (before final VAT submission); is it some time in May (after final submission); is it sometime in June (after final HMRC DD is processed) ?

All help/advice gratefully received

Thank you,



Replies (3)

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By Paul Crowley
05th Apr 2024 12:41

I just would not bother until all money in and money out is sorted.

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By Tables Force
05th Apr 2024 15:57

As you have an accountant, why not ask them?

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Ivor Windybottom
By Ivor Windybottom
05th Apr 2024 16:47

Ask your accountant - there is a process for reclaiming the VAT on post-cessation expenditure, but ceasing to make VAT-able supplies usually triggers the requirement to deregister. Get some help with this to avoid getting it wrong.
An online forum will not be able to confirm, as correct advice depends on understanding the detailed facts.

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