VAT Registration Limits

VAT Registration Limits

VAT registration for supplies in last 12 months

If your business is making taxable supplies, i.e. supplies on which VAT is chargeable at either the standard rate, reduced-rate or zero-rate, you need to notify HMRC when your turnover exceeds the limit in a period of 12 months.

VAT registration for supplies in next 30 days

Where you expect to make taxable supplies in the next 30 days that exceed the VAT registration limit you have to notify HMRC.

How long have you got in which to notify HMRC?

You have to notify HMRC from within 30 days of either:

  • the end of the month in which the limit was exceeded; or
  • the date on which you expect to exceed the registration limit in the next 30 days.

When will your VAT registration come into effect?

You will be registered from:

  1. For registration based on past turnover your VAT registration will start from the first day of the second month after the limit was exceeded. For example, if you exceed the registration limit in April, you have to notify HMRC by 30 May, and your registration will start on 1 June.
  2. For registration on future turnover your registration will begin immediately.

The limits

The registration limits from 1 April 2017 are:

Registration £85,000
Deregistration £83,000

Past VAT registration and deregistration limits:

Period covered Registration limit Deregistration limit
1 April 2016 – 31 March 2016 £83,000 £81,000
1 April 2015 – 31 March 2015 £82,000 £80,000
1 April 2014 – 31 March 2015 £81,000 £79,000
1 April 2013 – 31 March 2014 £79,000 £77,000
1 April 2012 – 31 March 2013 £77,000 £75,000
1 April 2011 – 31 March 2012 £73,000 £71,000
1 April 2010 – 31 March 2011 £70,000 £68,000
1 May 2009 – 31 March 2010 £68,000 £66,000
1 April 2008 – 30 April 2008 £67,000 £65,000
1 April 2007 – 31 March 2008 £64,000 £62,000
1 April 2006 – 31 March 2007 £61,000 £59,000
1 April 2005 – 31 March 2006 £60,000 £58,000
1 April 2004 – 31 March 2005 £58,000 £56,000
10 April 2003 – 31 March 2004 £56,000 £54,000
25 April 2002 – 9 April 2003 £55,000 £53,000
1 April 2001 – 24 April 2002 £54,000 £52,000
1 April 2000 – 31 March 2001 £52,000 £50,000
1 April 1999 – 31 March 2000 £51,000 £49,000
1 April 1998 – 31 March 1999 £50,000 £48,000
1 December 1997 – 31 March 1998 £49,000 £47,000
27 November 1996 – 30 November 1997 £48,000 £46,000
29 November 1995 – 26 November 1996 £47,000 £45,000

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