I had a minor issue with the wording next to the deregistration box.
It reads as follows: I am de-registering for VAT, mark this return as FINAL.
My colleague was submitting a ‘last’ VAT return i.e. not FINAL yet, before applying for deregistration to HMRC.
He thought it seemed appropriate to tick this box. I corrected this error later but realised that maybe a minor change to the above wording may eliminate any confusion.
A final VAT return is required AFTER the taxpayer has deregistered.
So maybe something along the lines of ‘The business has de-registered for VAT, mark this return as FINAL’