HMRC have asked us to circulate the following message to members:
As you may be aware, as part of the recent transfer of VAT insolvency processing work out of the National Insolvency Unit in Liverpool, HMRC informed the insolvency profession in Revenue & Customs Brief 42(2014) that applications for VAT deregistration in respect of companies in administration and members’ voluntary liquidation should be submitted to the VAT Deregistration Unit at Grimsby. Please note that, with immediate effect, deregistration applications for all insolvencies should now be submitted to the VAT Deregistration Unit at Grimsby. This is reflected at Section 6 of an amended VAT Insolvency Public Notice 700/56 which is due to be published shortly.
The address of the VAT Deregistration Unit is:
Grimsby Deregistration Unit
Imperial House
77 Victoria Street
Grimsby
DN31 1NH