§ RISK · 4 MIN READ
VAT deregistration — what triggers it
Voluntary, compulsory, and HMRC-initiated.
Published 2026-04-16 · Countersure
Three routes
Voluntary: turnover falls below the deregistration threshold and the business chooses to leave.
Compulsory: business ceases trading or becomes ineligible.
HMRC-initiated: typically for non-compliance or failure to file.