VAT Notice 700/1: supplement
Updated 5 August 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-supplement--2
Foreword
This is a supplement to Notices 700/1 and 700/11 (August 2025).
This supplement cancels and replaces the April 2025 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
1. Introduction
1.1 What this notice is about
It gives details about:
a. the current and previous registration thresholds for
- taxable supplies
- distance sales
- acquisitions
b. the current and previous deregistration limits
c. the office where you should send your application form, request for cancellation or your change of details
1.2 What’s changed
This supplement reflects the VAT threshold changes announced at Spring Budget 2024.
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 £) |
|---|---|
| 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 |
| 1 April 2025 to 31 March 2026 | 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 — see paragraph 6.1.
3. Registration limits — distance selling
3.1 Current threshold
The current distance selling threshold for persons based in Northern Ireland is £8,818. It’s based on sales made during a calendar year from 1 January to 31 December. This limit was introduced on 1 July 2021.
The distance selling threshold before 1 July 2021 was £70,000 for each calendar year.
4. Registration limits — acquisitions
4.1 Current threshold
The current threshold for relevant acquisitions is £90,000. From 1 January 2021, relevant acquisitions can only be made into Northern Ireland.
4.2 Previous thresholds
| Period | Annual limit (in £) |
|---|---|
| 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 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 |
| 1 April 2025 to 31 March 2026 | 90,000 |
5. Deregistration limits
5.1 Current limit
The current deregistration limit is £88,000.
Since 1 December 2012, the standard UK deregistration limit has not been available to non-established taxable persons (NETPs). If you’re an NETP, you can only deregister from VAT if you’ve completely ceased to make taxable supplies in the UK.
5.2 Previous limits
| Period | Annual limit |
|---|---|
| 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 |
| 1 April 2025 to 31 March 2026 | 88,000 |
Please remember you cannot apply for retrospective cancellation of registration due to reduced turnover.
6. Where to send applications to register or deregister or notification of changes to your details
You can apply for registration using our online application service.
You’ll also 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:
If you’re taking over a business or changing the status of your business, you can ask HMRC to transfer the VAT registration number by completing form VAT68 when applying for your registration.
6.1 Office addresses
Send your additional forms to register to the dedicated registration section:
BT VAT
HM Revenue and Customs
BX9 1WR
You can also send your completed VAT68 forms by email to btc.changeoflegalentity@hmrc.gov.uk — use your VAT registration service (VRS) number as the subject heading.
Your rights and obligations
The HMRC Charter explains what you can expect from us and what we expect from you.
Putting things right
If you’re 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’re 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.