6. Cancel your VAT registration.
Insolvency practitioners can cancel a business's VAT registration by submitting form VAT7 once they have received their Enforcement and Insolvency Services reference. This process applies to businesses that have ceased trading, though registration should be maintained until all asset sales are completed and invoiced. VAT group registrations must be cancelled using form VAT50-51 instead of form VAT7.
Source: https://www.gov.uk/guidance/insolvency-practitioner-s-handbook/6-cancel-your-vat-registration. Summarised automatically from the official source — general information, not advice.