Exception from registration: general
A person can only be excepted from registration if
- they have become liable to register on the basis of their past turnover (that is, they have exceeded the threshold in the past 12 months), but
- they do not expect to exceed the deregistration threshold in the forthcoming 12 months.
A person whose supplies are expected to exceed the registration threshold in the next 30 days ‘forward look’, can not be granted exception.