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There are a number of reasons why a business may wish or be required 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 14.1).

2. Ìý

   A business in this situation can choose whether to continue with its VAT registration or cancel its VAT number. It is only possible to continue with its VAT registration if there is a