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HMRC internal manual

VAT Registration

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

From To Quarterly limit 1 Quarterly limit 2 Quarterly limit 3 Annual limit  
             
01/04/1973 30/09/1977 1,750 3,000 4,250 5,000  
01/10/1977 11/04/1978 2,625 4,500 6,375 7,500  
12/04/1978 26/03/1980 3,500 6,000   10,000  
27/03/1980 10/03/1981 4,000     13,500  
11/03/1981 09/03/1982 5,000     15,000  
10/03/1982 15/03/1983 6,000     17,000  
16/03/1983 13/03/1984 6,000     18,000  
14/03/1984 19/03/1985 6,200     18,700  
20/03/1985 18/03/1986 6,500     19,500  
19/03/1986 17/03/1987 7,000     20,500  
18/03/1987 15/03/1988 7,250     21,300  
16/03/1988 14/03/1989 7,500     22,100  
15/03/1989 20/03/1990 8,000     23,600  
21/03/1990 19/03/1991       25,400  
20/03/1991 10/03/1992       35,000  
11/03/1992 16/03/1993       36,600  
17/03/1993 30/11/1993       37,600  
01/12/1993 29/11/1994       45,000  
30/11/1994 28/11/1995       46,000  
29/11/1995 26/11/1996       47,000  
27/11/1996 30/11/1997       48,000  
01/12/1997 31/03/1998       49,000  
01/04/1998 31/03/1999       50,000  
01/04/1999 31/03/2000       51,000  
01/04/2000 31/03/2001       52,000  
01/04/2001 24/04/2002       54,000  
25/04/2002 09/04/2003       55,000  
10/04/2003 31/03/2004       56,000  
01/04/2004 31/03/2005       58,000  
01/04/2005 31/03/2006       60,000  
01/04/2006 31/03/2007       61,000  
01/04/2007 31/03/2008       64,000  
01/04/2008 30/04/2009       67,000  
01/05/2009 31/03/2010       68,000  
01/04/2010 31/03/2011       70,000  
01/04/2011 31/03/2012       73,000  
01/04/2012 31/03/2013       77,000  
01/04/2013 31/03/2014       79,000