VAT Notice 700/1: supplement
Updated 10 July 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-supplement--2
Foreword
This is a supplement to Notices 700/1 and 700/11 (April 2018).
This supplement cancels and replaces the April 2017 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
1. Introduction
1.1 What this notice is about
It gives details about:
a. the current and previous registration thresholds for
- taxable supplies
- distance sales
- acquisitions
b. the current and previous deregistration limits
c. the office where you should send your application form, request for cancellation or your change of details
1.2 What’s changed
This supplement confirms no changes to the VAT registration and deregistration thresholds as announced in the Budget 2018.
2. Registration limits — taxable supplies
2.1 Current threshold
The current registration threshold for taxable supplies is £90,000.
Since 1 December 2012, the standard UK registration threshold has not been available to non-established taxable persons (NETPs). If you’re an NETP, you must register for VAT if you make any taxable supplies in the UK.
2.2 Previous thresholds
| Period | Annual limit (in £) |
|---|---|
| 21 March 1990 to 19 March 1991 | 25,400 |
| 20 March 1991 to 10 March 1992 | 35,000 |
| 11 March 1992 to 16 March 1993 | 36,600 |
| 17 March 1993 to 30 November 1993 | 37,600 |
| 1 December 1993 to 29 November 1994 | 45,000 |
| 30 November 1994 to 28 November 1995 | 46,000 |
| 29 November 1995 to 26 November 1996 | 47,000 |
| 27 November 1996 to 30 November 1997 | 48,000 |
| 1 January 1997 to 31 March 1998 | 49,000 |
| 1 April 1998 to 31 March 1999 | 50,000 |
| 1 April 1999 to 31 March 2000 | 51,000 |
| 1 April 2000 to 31 March 2001 | 52,000 |
| 1 April 2001 to 24 April 2002 | 54,000 |
| 25 April 2002 to 9 April 2003 | 55,000 |
| 10 April 2003 to 31 March 2004 | 56,000 |
| 1 April 2004 to 31 March 2005 | 58,000 |
| 1 April 2005 to 31 March 2006 | 60,000 |
| 1 April 2006 to 31 March 2007 | 61,000 |
| 1 April 2007 to 31 March 2008 | 64,000 |
| 1 April 2008 to 30 April 2009 | 67,000 |
| 1 May 2009 to 31 March 2010 | 68,000 |
| 1 April 2010 to 31 March 2011 | 70,000 |
| 1 April 2011 to 31 March 2012 | 73,000 |
| 1 April 2012 to 31 March 2013 | 77,000 |
| 1 April 2013 to 31 March 2014 | 79,000 |
| 1 April 2014 to 31 March 2015 | 81,000 |
| 1 April 2015 to 31 March 2016 | 82,000 |
| 1 April 2016 to 31 March 2017 | 83,000 |
| 1 April 2017 to 31 March 2018 | 85,000 |
| 1 April 2018 to 31 March 2019 | 85,000 |
| 1 April 2019 to 31 March 2020 | 85,000 |
| 1 April 2020 to 31 March 2021 | 85,000 |
| 1 April 2021 to 31 March 2022 | 85,000 |
| 1 April 2022 to 31 March 2023 | 85,000 |
| 1 April 2023 to 31 March 2024 | 85,000 |
| 1 April 2024 to 31 March 2025 | 90,000 |
Before 21 March 1990 the rules were different. You had to look at your past and future taxable turnover when deciding whether you needed to register. There was also a yearly limit and a 3-monthly limit.
If you think you should have been registered before 21 March 1990 you should contact our VAT Registration Service — see paragraph 6.1.
3. Registration limits — distance selling
3.1 Current threshold
The current distance selling threshold is £70,000. It’s based on sales made during a calendar year from 1 January to 31 December. This limit has not changed since it was introduced on 1 January 1993.
4. Registration limits — acquisitions
4.1 Previous thresholds
| Period | Annual limit (in £) |
|---|---|
| 1 January 1994 to 31 December 1994 | 45,000 |
| 1 January 1995 to 31 December 1995 | 46,000 |
| 1 January 1996 to 31 December 1996 | 47,000 |
| 1 January 1997 to 31 December 1997 | 48,000 |
| 1 January 1998 to 31 March 1998 | 49,000 |
| 1 April 1998 to 31 March 1999 | 50,000 |
| 1 April 1999 to 31 March 2000 | 51,000 |
| 1 April 2000 to 31 March 2001 | 52,000 |
| 1 April 2001 to 24 April 2002 | 54,000 |
| 25 April 2002 to 9 April 2003 | 55,000 |
| 10 April 2003 to 31 March 2004 | 56,000 |
| 1 April 2004 to 31 March 2005 | 58,000 |
| 1 April 2005 to 31 March 2006 | 60,000 |
| 1 April 2006 to 31 March 2007 | 61,000 |
| 1 April 2007 to 30 March 2008 | 64,000 |
| 1 April 2008 to 30 April 2009 | 67,000 |
| 1 April 2009 to 31 March 2010 | 68,000 |
| 1 April 2010 to 31 March 2011 | 70,000 |
| 1 April 2011 to 31 March 2012 | 73,000 |
| 1 April 2012 to 31 March 2013 | 77,000 |
| 1 April 2013 to 31 March 2014 | 79,000 |
| 1 April 2014 to 31 March 2015 | 81,000 |
| 1 April 2015 to 31 March 2016 | 82,000 |
| 1 April 2017 to 31 March 2018 | 85,000 |
| 1 April 2018 to 31 March 2019 | 85,000 |
| 1 April 2019 to 31 March 2020 | 85,000 |
| 1 April 2020 to 31 March 2021 | 85,000 |
| 1 April 2021 to 31 March 2022 | 85,000 |
| 1 April 2022 to 31 March 2023 | 85,000 |
| 1 April 2023 to 31 March 2024 | 85,000 |
| 1 April 2024 to 31 March 2025 | 90,000 |
5. Deregistration limits
5.1 Current limit
The current deregistration limit is £88,000.
Since 1 December 2012, the standard UK deregistration limit has not been available to non-established taxable persons (NETPs). If you’re an NETP, you can only deregister from VAT if you’ve completely ceased to make taxable supplies in the UK.
5.2 Previous limits
| Period | Annual limit |
|---|---|
| 1 April 1999 to 31 March 2000 | 49,000 |
| 1 April 2000 to 31 March 2001 | 50,000 |
| 1 April 2001 to 24 April 2002 | 52,000 |
| 25 April 2002 to 09 April 2003 | 53,000 |
| 10 April 2003 to 31 March 2004 | 54,000 |
| 1 April 2004 to 31 March 2005 | 56,000 |
| 1 April 2005 to 31 March 2006 | 58,000 |
| 1 April 2006 to 31 March 2007 | 59,000 |
| 1 April 2007 to 31 March 2008 | 62,000 |
| 1 April 2008 to 30 April 2009 | 65,000 |
| 1 May 2009 to 31 March 2010 | 66,000 |
| 1 April 2010 to 31 March 2011 | 68,000 |
| 1 April 2011 to 31 March 2012 | 71,000 |
| 1 April 2012 to 31 March 2013 | 75,000 |
| 1 April 2013 to 31 March 2014 | 77,000 |
| 1 April 2014 to 31 March 2015 | 79,000 |
| 1 April 2015 to 31 March 2016 | 80,000 |
| 1 April 2016 to 31 March 2017 | 81,000 |
| 1 April 2017 to 31 March 2018 | 83,000 |
| 1 April 2018 to 31 March 2019 | 83,000 |
| 1 April 2019 to 31 March 2020 | 83,000 |
| 1 April 2020 to 31 March 2021 | 83,000 |
| 1 April 2021 to 31 March 2022 | 83,000 |
| 1 April 2022 to 31 March 2023 | 83,000 |
| 1 April 2023 to 31 March 2024 | 83,000 |
| 1 April 2024 to 31 March 2025 | 88,000 |
Please remember you cannot apply for retrospective cancellation of registration due to reduced turnover.
6. Where to send applications to register or deregister or notification of changes to your details
You can apply for registration using our online application service.
You’ll also need to complete a paper copy of the appropriate form if you’re applying for registration because your turnover has exceeded the registration threshold for:
To keep the previous owner’s VAT registration number you’ll need to complete a paper copy of (VAT1 with form VAT68).
6.1 Office addresses
Send your additional forms to register to the dedicated registration section:
BT VAT
HM Revenue and Customs
BX9 1WR
If you need a reply or more information you’ll get a response from the team.
Your rights and obligations
The HMRC Charter explains what you can expect from us and what we expect from you.
Putting things right
If you’re unhappy with HMRC’s service, please contact the person or office you have been dealing with. They’ll try to put things right.
If you’re still unhappy, find out how to complain to HMRC.
How we use your information
Find out how HMRC uses the information we hold about you.