A client wants to deregister from vat, initially they said at 31st March but then gave me a sales invoice dated 9th April and a few April purchase receipts. I submitted the Jan-Mar vat return as usual, not including the April items. Would I be able to submit a one month April vat return in May whilst the April-June return was available to file? Then they inform HMRC of a vat deregistration of 30th April instead? There isnt any assets being retained so that wont factor into anything.