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Indicator - FL Memo Ltd
Tel: (01233) 653500. Fax: (01233) 647100
customer.services@indicator-flm.co.uk
www.indicator-flm.co.uk
Calgarth House
39-41 Bank Street
Ashford, Kent TN23 1DQ
VAT GB 726 598 394
Registered in England
Company Registration No. 3599719
You may be required to deregister for VAT or circumstances may allow you to do so. It can be favourable to remain registered or the opposite can be true. Either way it is important to understand what your options are in order to maximise VAT savings and avoid HMRC penalties.
The Flow Chart - VAT Deregistration will help you determine if you can or must deregister.
Definitions for the flow chart:
Where an overseas supplier provides any services to a UK VAT-registered customer and the place of supply of those services is the UK, the UK customer must account for VAT under the reverse charge procedure. The value of the supplies must be added to other taxable supplies to determine if registration or deregistration is required or possible.