Readers’ forum: Deregistering for VAT

24 March 2021

Issue: 4785 / Categories: Forum & Feedback

Is deregistration possible post Brexit?

My client sells teaching books online (business-to-consumer (B2C)) and also has advertising revenue from his website (business-to-business (B2B)). He charges a fee to subscribers of another website he owns linked to dating services (B2C).

He is VAT-registered in the UK. He uses the services of subcontractors based in Ireland to produce the materials for the books. He is VAT-registered because the annual UK income plus payments to the Irish-based suppliers exceeds £85 000. He has also charged UK VAT on fees received from EU customers (B2C) – about £7 000 a year in total (dating subscriptions and online e-books). There are no sales outside the EU.

As I understand it the EU sales of £7 000 (B2C) are no longer subject to UK VAT post Brexit. Is that correct? He has also decided to use English instead of Irish-based subcontractors from 1 January to avoid potential...

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