# Finance Act 2026, Paragraph 3: Deregistration

Extent: E+W+S+N.I.

(1) An officer of Revenue and Customs must deregister a registered person if the officer is satisfied that—
(a) the person is not required to be registered and either—
(i) the person has requested that they be deregistered, or
(ii) the person has not been required to be registered at any time in the period of 12 months ending with the day on which the officer of Revenue and Customs deregisters the person, or
(b) the person was not required to be registered on the day on which they registered and has not been required to be registered since,
but this is subject to sub-paragraph (2).
(2) An officer of Revenue and Customs may decide not to deregister a person if—
(a) there are outstanding amounts of CBAM, or amounts recoverable on the basis that they are amounts of CBAM, due from the person,
(b) there are one or more outstanding returns under Part 3 of this Schedule due from the person, or
(c) the officer considers that the person will be required to be registered before the end of the period of 12 months beginning with the day on which the person would otherwise be deregistered.
(3) For the purposes of this paragraph, a person is “required to be registered” on a day if—
(a) the person triggers registration on the day, or
(b) on the first day of the month in which the day falls, the person triggered registration under paragraph 2(2)(a).
(4) An officer of Revenue and Customs deregisters a person by issuing the person with a notice of deregistration.
(5) A notice of deregistration must specify when the de-registration takes effect (which may be in the past).
(6) A request under sub-paragraph (1)(a) must be made in the way specified in a notice published by the Commissioners.
(7) If a person has requested under sub-paragraph (1)(a) that they be deregistered and the request is rejected, an officer of Revenue and Customs must issue the person with a notice—
(a) informing them that their request has been rejected, and
(b) giving reasons.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.