Notice

VAT Notice 700/1: should I be registered for VAT?

This notice explains when you must register for VAT and how to do it.

Documents

Details

This notice cancels and replaces Notice 700/1 April 2017. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 25 February 2014
Last updated 13 April 2018 + show all updates
  1. Section 13.2 of the notice has been updated to link to the new 'VAT: online marketplace seller checks' guidance, and a Chinese translation of parts of the Notice has been added.
  2. Notice updated to include the VAT registration and deregistration thresholds for 2017 to 2018.
  3. This notice cancels and replaces Notice 700/1: Supplement (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  4. This notice cancels and replaces Notice 700/1 September 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  5. This notice cancels and replaces Notice 700/1 June 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  6. This supplement cancels and replaces the April 2015 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  7. This supplement replaces the October 2015 edition. Details of any changes to the previous version can be found in paragraph 3.2, 3.11 and 16 of this notice.
  8. This supplement cancels and replaces the February 2014 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  9. First published.