VATREG04050 - Registration thresholds and deregistration limits: background and history

Current and previous registration and deregistration thresholds are shown in the following sections.

• With effect from 27/03/80, the two- and three-quarterly limits for registration were dropped.
• With effect from 01/06/80, the quarterly limits for deregistration were dropped.
• The deregistration limits shown are those for the forward look.
• Backward look deregistration limits up to and including 26/03/80 were the same as those for the forward look.
• Since 27/03/80, the backward look deregistration limits have been equal to the annual registration limits.
• With effect from 21/03/90, the quarterly limits for registration and the 12-month forward look limits for registration were dropped.
• The threshold for distance selling has remained unchanged since it was introduced with effect from 01/01/93
• There is no difference between the registration and deregistration thresholds for distance selling. They are one and the same.
• There is no difference between the registration and deregistration thresholds for acquisitions. They are one and the same.