VAT Deregistration Request Letter

Editable letter requesting VAT deregistration with three selectable grounds: voluntary (turnover below the GBP 88,000 deregistration threshold for 2025/26), ceased trading, or transfer as a going concern (TOGC under VAT Act 1994 s.49). Covers final-return commitment, stock + capital-asset deregistration adjustment, record retention, and bank details for any final repayment. DOCX, PDF, and on-page copyable text. Online deregistration via gov.uk is faster for routine cases.

Last reviewed: 24 May 2026

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What it contains

Letter requesting VAT deregistration with three selectable grounds (voluntary / ceased / TOGC). Includes final-return commitment, deregistration-adjustment acknowledgement for stock + capital assets, 6-year record retention, removal of VAT references from invoices + marketing, and bank details for any final repayment. Reminders that online deregistration via gov.uk is faster for routine cases and that voluntary deregistration requires genuine sustained reduction.

How to use it

Confirm your ground for deregistration

One of three: (a) voluntary, next-12-month turnover expected below GBP 88,000; (b) ceased trading entirely; or (c) transfer as a going concern. Each has different evidence requirements. Delete the two grounds you are not relying on.

Calculate the deregistration adjustment

On the day of deregistration, you owe output VAT on stock + capital assets you retain, where the VAT on acquisition exceeded GBP 1,000. This goes on your final VAT return. Stock you have already sold + capital assets you have disposed of are not in scope.

Try online first

Online deregistration via gov.uk is faster for routine cases. Use this letter when your case has nuance (TOGC, complex stock position, disputed turnover history) or when HMRC has asked for written confirmation.

Remove VAT from materials post-deregistration

From the deregistration date: stop issuing VAT invoices; remove 'VAT registered' + VAT number from website, email signatures, invoices, and marketing materials. Keep all VAT records for 6 years from the deregistration date.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

[Business name]
  [Address]
  [Date]

  HM Revenue and Customs
  VAT Registration Service
  BX9 1WR

  VAT Registration Number: [VAT number]

  Subject: Request for VAT deregistration

  Dear Sir or Madam,

  I am writing to request deregistration from VAT for [business name] (VAT registration number [VAT number]) on the basis of [SELECT ONE, delete the other two below]:

  [ ] Voluntary deregistration, turnover below threshold

  My VAT-able turnover for the next 12 months is expected to be GBP [X], below the deregistration threshold of GBP 88,000 (2025/26). My VAT-able turnover for the previous 12 months ending [date] was GBP [Y]. I confirm this is a genuine + sustained reduction in turnover. The reduction is due to [brief explanation: scaled-back operations, reduced client base, seasonal business, retirement planning, etc.].
  Requested deregistration date: [date].

  [ ] Ceased trading

  [Business name] ceased trading on [date]. The business will not resume trading. Final supplies were made on [date]. Outstanding debtors will be collected; no further VAT-able supplies will be made.
  Requested deregistration date: [cessation date].

  [ ] Transfer as a going concern (TOGC)

  [Business name] was transferred to [transferee name] on [date] as a going concern under VAT Act 1994 s.49 + Article 5(1) of the VAT (Special Provisions) Order 1995. The transferee's VAT registration number is [transferee VAT number]. They have confirmed they will retain VAT records for 6 years.
  Requested deregistration date: [transfer date].

  Post-deregistration matters:
  - I will submit a final VAT return covering the period from [last return date] to deregistration date.
  - I will account for output tax on stock + capital assets retained at deregistration date where VAT on acquisition exceeded GBP 1,000 (deregistration adjustment).
  - I will retain all VAT records for 6 years from deregistration date.
  - I will cease issuing VAT invoices from the deregistration date.
  - I will remove "VAT registered" + VAT number from marketing materials, website, invoices, + email signatures.

  Bank details for any final repayment:
  - Bank name: [Bank]
  - Sort code: [Sort code]
  - Account number: [Account]
  - Account name: [Account holder]

  If you require any further information, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name + role, e.g. Director / Sole Trader]
  [Phone]
  [Email]

  Notes for the sender (delete before sending):
  - Online deregistration via gov.uk is faster for routine cases.
  - Voluntary deregistration requires genuine sustained reduction; HMRC may query bouncing-back turnover.
  - TOGC requires transferee to be VAT-registered + continuing the same business + retaining records.
  - Statute: Value Added Tax Act 1994 ss.1 to 5 + Schedules 1, 1A; VAT Regulations 1995 (SI 1995/2518).

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