Notice

VAT Notice 700/11: supplement

Updated 31 May 2024

Foreword

This is a supplement to Notices 700/1 and 700/11 (April 2018).

This supplement cancels and replaces the April 2018 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

1. Overview

1.1 What this notice is about

It gives details about the:

  • current and previous registration thresholds for taxable supplies
  • current and previous cancelled VAT registration limits
  • office where you should send your application form, request for cancellation or your change of details

2. Registration limits — taxable supplies

2.1 Current threshold

The current registration threshold for taxable supplies is £90,000.

Since 1 December 2012, the standard UK registration threshold has not been available to non-established taxable persons (NETPs). If you’re an NETP, you must register for VAT if you make any taxable supplies in the UK.

2.2 Previous thresholds

Period Annual limit (in £)
21 March 1990 to 19 March 1991 25,400
20 March 1991 to 10 March 1992 35,000
11 March 1992 to 16 March 1993 36,600
17 March 1993 to 30 November 1993 37,600
1 December 1993 to 29 November 1994 45,000
30 November 1994 to 28 November 1995 46,000
29 November 1995 to 26 November 1996 47,000
27 November 1996 to 30 November 1997 48,000
1 January 1997 to 31 March 1998 49,000
1 April 1998 to 31 March 1999 50,000
1 April 1999 to 31 March 2000 51,000
1 April 2000 to 31 March 2001 52,000
1 April 2001 to 24 April 2002 54,000
25 April 2002 to 9 April 2003 55,000
10 April 2003 to 31 March 2004 56,000
1 April 2004 to 31 March 2005 58,000
1 April 2005 to 31 March 2006 60,000
1 April 2006 to 31 March 2007 61,000
1 April 2007 to 31 March 2008 64,000
1 April 2008 to 30 April 2009 67,000
1 May 2009 to 31 March 2010 68,000
1 April 2010 to 31 March 2011 70,000
1 April 2011 to 31 March 2012 73,000
1 April 2012 to 31 March 2013 77,000
1 April 2013 to 31 March 2014 79,000
1 April 2014 to 31 March 2015 81,000
1 April 2015 to 31 March 2016 82,000
1 April 2016 to 31 March 2017 83,000
1 April 2017 to 31 March 2018 85,000
1 April 2018 to 31 March 2019 85,000
1 April 2019 to 31 March 2020 85,000
1 April 2020 to 31 March 2021 85,000
1 April 2021 to 31 March 2022 85,000
1 April 2022 to 31 March 2023 85,000
1 April 2023 to 31 March 2024 85,000
1 April 2024 to 31 March 2025 90,000

Before 21 March 1990 the rules were different. You had to look at your past and future taxable turnover when deciding whether you needed to register. There was also a yearly limit and a 3-monthly limit.

If you think you should have been registered before 21 March 1990 you should contact our VAT Registration Service.

3. Registration limits — distance selling

3.1 Distance selling

Businesses in Northern Ireland can use distance selling. The current distance selling threshold is £8,818. The threshold is based on sales made during a calendar year from 1 January to 31 December.

4. Registration limits — acquisitions

4.1 From 1 January 2021

As a result of Brexit businesses registered for VAT in Great Britain do not need to register for VAT based on the level of their acquisitions. The threshold may still apply to previous years.

For businesses registered for VAT in Northern Ireland it is set at the same level as the normal UK VAT registration threshold. It is the combined total of acquisitions from the UK and all EU member states that counted towards the threshold.

4.2 Previous thresholds

Period Annual limit (in £)
1 January 1994 to 31 December 1994 45,000
1 January 1995 to 31 December 1995 46,000
1 January 1996 to 31 December 1996 47,000
1 January 1997 to 31 December 1997 48,000
1 January 1998 to 31 March 1998 49,000
1 April 1998 to 31 March 1999 50,000
1 April 1999 to 31 March 2000 51,000
1 April 2000 to 31 March 2001 52,000
1 April 2001 to 24 April 2002 54,000
25 April 2002 to 9 April 2003 55,000
10 April 2003 to 31 March 2004 56,000
1 April 2004 to 31 March 2005 58,000
1 April 2005 to 31 March 2006 60,000
1 April 2006 to 31 March 2007 61,000
1 April 2007 to 30 March 2008 64,000
1 April 2008 to 30 April 2009 67,000
1 April 2009 to 31 March 2010 68,000
1 April 2010 to 31 March 2011 70,000
1 April 2011 to 31 March 2012 73,000
1 April 2012 to 31 March 2013 77,000
1 April 2013 to 31 March 2014 79,000
1 April 2014 to 31 March 2015 81,000
1 April 2015 to 31 March 2016 82,000
1 April 2016 to 31 March 2017 83,000
1 April 2017 to 31 March 2018 85,000
1 April 2019 to 31 March 2020 85,000
1 April 2020 to 31 March 2021 85,000
1 April 2021 to 31 March 2022 85,000
1 April 2022 to 31 March 2023 85,000
1 April 2023 to 31 March 2024 85,000
1 April 2024 to 31 March 2025 90,000

5. Cancelled VAT registration limits

5.1 Current limit

The current VAT registration cancellation limit is £88,000.

Since 1 December 2012, the standard UK VAT registration cancellation limit has not been available to NETPs. If you’re an NETP, you can only cancel your VAT registration if you’ve completely ceased to make taxable supplies in the UK.

5.2 Previous limits

Period Annual limit (in £)
1 April 1999 to 31 March 2000 49,000
1 April 2000 to 31 March 2001 50,000
1 April 2001 to 24 April 2002 52,000
25 April 2002 to 09 April 2003 53,000
10 April 2003 to 31 March 2004 54,000
1 April 2004 to 31 March 2005 56,000
1 April 2005 to 31 March 2006 58,000
1 April 2006 to 31 March 2007 59,000
1 April 2007 to 31 March 2008 62,000
1 April 2008 to 30 April 2009 65,000
1 May 2009 to 31 March 2010 66,000
1 April 2010 to 31 March 2011 68,000
1 April 2011 to 31 March 2012 71,000
1 April 2012 to 31 March 2013 75,000
1 April 2013 to 31 March 2014 77,000
1 April 2014 to 31 March 2015 79,000
1 April 2015 to 31 March 2016 80,000
1 April 2016 to 31 March 2017 81,000
1 April 2017 to 31 March 2018 83,000
1 April 2018 to 31 March 2019 83,000
1 April 2019 to 31 March 2020 83,000
1 April 2020 to 31 March 2021 83,000
1 April 2021 to 31 March 2022 83,000
1 April 2022 to 31 March 2023 83,000
1 April 2023 to 31 March 2024 83,000
1 April 2024 to 31 March 2025 88,000

Please remember you cannot apply for retrospective cancellation of registration due to reduced turnover.

6. Where to send applications to register, deregister or notification of changes to your details

You can apply to register for VAT online.

You’ll need to complete a paper copy of the appropriate form if you’re applying for registration because your turnover has exceeded the registration threshold for:

6.1 Office address

Post your additional forms to the VAT Registration Service:

BT VAT
HM Revenue and Customs
BX9 1WR

If you need a reply or more information you’ll get a response from the team.

Your rights and obligations

Read the HMRC Charter to find out what you can expect from us and what we expect from you.

Putting things right

If you are unhappy with HMRC’s service, please contact the person or office you have been dealing with. They’ll try to put things right.

If you are still unhappy, find out how to complain to HMRC.

How we use your information

Find out how HMRC uses the information we hold about you.