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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Registration thresholds and deregistration limits: deregistration limits (forward look)

From To Quarterly Annual  
         
01/04/1973 30/09/1977 1,250 4,000  
01/10/1977 30/06/1978 1,875 6,000  
01/07/1978 31/05/1980 2,500 8,500  
01/06/1980 31/05/1981   12,500  
01/06/1981 31/05/1982   14,000  
01/06/1982 31/05/1983   16,000  
01/06/1983 31/05/1984   17,000  
01/06/1984 31/05/1985   17,700  
01/06/1985 31/05/1986   18,500  
01/06/1986 14/05/1987   19,500  
15/05/1987 31/05/1988   20,300  
01/06/1988 31/05/1989   21,100  
01/06/1989 31/05/1990   22,600  
01/06/1990 30/04/1991   24,400  
01/05/1991 30/04/1992   33,600  
01/05/1992 30/04/1993   35,100  
01/05/1993 30/11/1993   36,000  
01/12/1993 29/11/1994   43,000  
30/11/1994 28/11/1995   44,000  
29/11/1995 26/11/1996   45,000  
27/11/1996 30/11/1997   46,000  
01/12/1997 31/03/1998   47,000  
01/04/1998 31/03/1999   48,000  
01/04/1999 31/03/2000   49,000  
01/04/2000 31/03/2001   50,000  
01/04/2001 24/04/2002   52,000  
25/04/2002 09/04/2003   53,000  
10/04/2003 31/03/2004   54,000  
01/04/2004 31/03/2005   56,000  
01/04/2005 31/03/2006   58,000  
01/04/2006 31/03/2007   59,000  
01/04/2007 31/03/2008   62,000  
01/04/2008 30/04/2009   65,000  
01/05/2009 31/03/2010   66,000  
01/04/2010 31/03/2011   68,000  
01/04/2011 31/03/2012   71,000  
01/04/2012 31/03/2013   75,000  
01/04/2013 31/03/2014   77,000