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HMRC internal manual

VAT Registration

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.