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There are a number of reasons why a business may wish or be obliged to cancel its VAT registration. The main reasons for doing so are as follows:

1. Ìý

   •ÌýÌýÌýÌý Turnover falls below the VAT deregistration threshold (see 13.1).

2. Ìý

   A business in this situation can choose whether to continue with its VAT registration or cancel its VAT number.

3. Ìý

   •ÌýÌýÌýÌý Change of legal