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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Registration thresholds and deregistration limits: acquisitions

From To Annual  
       
01/01/1993 16/03/1993 36,600  
17/03/1993 31/12/1993 37,600  
01/01/1994 31/12/1994 45,000  
01/01/1995 31/12/1995 46,000  
01/01/1996 31/12/1996 47,000  
01/01/1997 31/12/1997 48,000  
01/01/1998 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 30/03/2008 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