VATREG04050 - Registration thresholds and deregistration limits: background and history
The current and previous registration and deregistration thresholds can be found in the VAT Notice 700/1: Supplement.
Historic changes:
- With effect from 27/03/80, the two- and three-quarterly limits for registration were dropped.
- With effect from 01/06/80, the quarterly limits for deregistration were dropped.
- Backward look deregistration limits up to and including 26/03/80 were the same as those for the forward look.
- Since 27/03/80, the backward look deregistration limits have been equal to the annual registration limits.
- With effect from 21/03/90, the quarterly limits for registration and the 12-month forward look limits for registration were dropped.
- The threshold for distance selling changed on 1 July 2021, decreasing from £70,000 to £8,818.
- There is no difference between the registration and deregistration thresholds for distance selling. They are one and the same.
- There is no difference between the registration and deregistration thresholds for acquisitions. They are one and the same.