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Interaction of VAT deferral and deregistration

Can I deregister from VAT if I still have deferred VAT to pay?
Yes, though the deferred VAT must still be repaid to HMRC by the published deadline. The liability to pay the deferred COVID-19 VAT balance remains with the legal entity rather than the VAT registration number.
When a business with a deferred VAT obligation joins a VAT group, the VAT debt remains with that business and does not transfer to the VAT group.


Source CIOT

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