How to Deregister for VAT on HMRC website

Not a normal subject for Horse Clips but when I was deregistering for VAT I couldn’t find good instructions anywhere so I wrote this page with a step by step guide showing how to deregister for VAT on the HMRC website. Please make sure that you take advice from an accountant or business adviser or other qualified person before de-registering for VAT. This page is simply a how to page and offers no advice on whether or not to deregister for VAT.

Navigate to the Deregistration Screens

Deregistering for VAT is a fairly common procedure so the HMRC website has been designed so that the screens can be navigated to with only a few clicks from the logon screen.

  1. Logon to the HMRC website using your business logon
    • Its possible that you will have two usernames and passwords for the HMRC website. One will be for your personal tax and the other will be your business username for business taxes such as VAT.
    • Ensure that you use your business username
  2. Click on Services you can use
  3. Click on Change registration details
  4. Click on Activate or access online services
VAT Deregistration on HMRC Website - Navigation
How to Navigate to the Deregistration Screens from the logon screen

Request VAT Deregistration

HMRC provides a list of the most common reasons for deregistering for VAT. If your reason is not in the list you will need to write to HMRC. However, if your reason is in the list then simply select the appropriate option and answer any supplementary questions.

HMRC will by default use the earliest date that you can deregister but you can delay deregistration by up to 3 months but you cannot deregister earlier than HMRC’s proposed date.

The screenshots show that a request on the last day of the month resulted in an HMRC proposed date of the first of the following month i.e. the following day. So deregistration can be done very quickly.

VAT Deregistration on HMRC Website - Reason and Date
Supply Reason & Date for VAT Deregistration

Submit Request and Acknowledgement from HMRC

The next few screens allow you to check the details of your request and then you can submit the request. HMRC provide an acknowledgement reference in the case of any queries.

VAT Deregistration on HMRC Website - Declaration and Acknowledgment
VAT Deregistration – Confirmation, Submission and Acknowledgement

HMRC Website Message Confirming VAT Deregistration

HMRC send a message to the Customer communications section of the HMRC website to confirm that the request to deregister has been accepted or rejected. You will get an email to let you know that there is a message waiting for you but you have to logon to the HMRC website and go to the Customer communications section to read the message to check if your request has been accepted or rejected.

HMRC indicate that acceptance or rejection may take a week or more but in this case the acceptance was received the next day.

VAT Deregistration on HMRC Website – Message Confirmation
Message Confirming VAT Deregistration Acceptance