HMRC letter codes · VAT
VAT7Cancelling a VAT registration by post
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
GOV.UK says form VAT7 is the form for cancelling your VAT registration by post.
“Cancel your registration by post using form VAT7.”
GOV.UK: Register for VAT, Cancel your VAT registration · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT7. Each fact has its source and the day it was checked beside it.
When HMRC sends it
In the section that names form VAT7, GOV.UK says that after a cancellation HMRC will contact you to confirm it, usually within 40 working days although it may take longer during busy periods. The section does not say when the 40 working days start.
“HMRC will contact you to confirm your cancellation. This will usually be within 40 working days, although it may take longer during busy periods.”
GOV.UK: Register for VAT, Cancel your VAT registration · checked 14 October 2026
Time limits and rules
GOV.UK says you can cancel a VAT registration online in some cases, for example if you've stopped trading and you're not part of a VAT group, and that you must cancel by post, using form VAT7, in others, including if your legal status has changed and you want a new VAT registration number, your VAT group is closing, or your business stopped trading after liquidation.
“You can cancel your VAT registration online if: … you’ve stopped trading and you’re not part of a VAT group … You must cancel by post if: … your legal status has changed and you want a new VAT registration number … your VAT group is closing (‘disbanding’) … your business stopped trading after liquidation”
GOV.UK: Register for VAT, Cancel your VAT registration · checked 14 October 2026
GOV.UK's cancellation section, which names form VAT7, says you must cancel within 30 days if you stop being eligible for VAT registration, or you might be charged a penalty.
“You must cancel within 30 days if you stop being eligible or you might be charged a penalty.”
GOV.UK: Register for VAT, Cancel your VAT registration · checked 14 October 2026
How to send it or apply
GOV.UK says to fill in form VAT7 fully before you print it, because you cannot save a partly completed form, and to print and send the completed VAT7 form with any other completed forms to HMRC, at the address in the form.
“You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form. Print and send your completed VAT7 form with any other completed forms to HMRC. The address to send it to is in the form.”
GOV.UK: Register for VAT, Cancel your VAT registration · checked 14 October 2026
Free help and HMRC contacts
For questions about the VAT7, HMRC's VAT helpline (GOV.UK) is 0300 200 3700, Monday to Friday, 8am to 6pm. GOV.UK says to call only if you cannot find the answer using the online guidance or services, and has a “Find out about call charges” link.
“Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services. … Telephone: 0300 200 3700 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”
GOV.UK: VAT: general enquiries · checked 14 October 2026
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: Register for VAT, Cancel your VAT registration (checked 14 Oct 2026)
- GOV.UK: VAT: general enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)