What Happens to VAT Received from Customers after Deregistration Date?

I am about to sell my VAT registered business as a going concern, but the buyer will not take on my VAT number so I will deregister for VAT. My business has been using the cash accounting scheme, so what happens to VAT received from customers after the date of deregistration?

 

Your final VAT return for your business must be completed on the normal accruals basis, not on a cash basis. You need to include all of the VAT that you added to your sales, or which has been charged on your purchases and hasn’t already been included in your previous VAT returns. The VAT on your sales invoices must be included even if those invoices have not been paid.

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