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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Registration thresholds and deregistration limits: background and history

Current and previous registration and deregistration thresholds are shown in the following sections.

  • 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.
  • The deregistration limits shown are those for the forward look.
  • 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 has remained unchanged since it was introduced with effect from 01/01/93
  • 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.