De-registration

Cancellation of voluntary registration

Generally

Limit

Notification to HMRC

Option under law of another member state

Relevant supplies

Threshold

Excise goods sold to non-registered entity

Low value goods sent from Channel Islands

Place of supply

Registration

Application

Distance applies to goods, not services

Failure to register

Generally

Liability, flowchart

Limit, checklist

Overseas person

Voluntary

Requirements