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You may sometimes discover that action to cancel a registration was incorrect, for example because:

• the cancellation was based on incorrect information supplied by the trader
• we removed a missing trader from the register but subsequently traced them and found them to have a continuing liability to be registered
• a corporate body was struck off at Companies House but was later reinstated
• we cancelled the registration for the wrong trader
• we exempted a trader from registration on the basis of incorrect information.

»Ê¹ÚÌåÓýapp action you need to take to correct the error will depend on whether or not we have completed the cancellation and whether we have issued the VAT 35.