The expected time for HMRC to respond to applications for deregistration and group registration has been extended to 40 working days.

  • Cancelling your VAT registration (VAT Notice 700/11) has been amended to say HMRC expects to acknowledge an application within 40 working days (previously 30 working days).
  • Group and divisional registration (VAT Notice 700/2) has been amended to say HMRC intends to acknowledge group registration applications within 40 working days (previously 15 working days).

Neither day count comes with a firm commitment to respond.

Useful guides on this topic

When do I have to deregister for VAT? When can I voluntarily deregister? What penalties might HMRC issue if I am late notifying them of mandatory deregistration?

Groups (VAT)
What are the conditions for forming a VAT group? What rules apply once a VAT group is in place?

Post-deregistration VAT recovery
When can VAT be recovered following deregistration? How is such VAT recovered? 

VAT Toolkit
This is our summary version of HMRC's output and input VAT toolkits, our version includes more detail, topics and planning points.

External sources

HMRC extends response times for certain VAT applications