SolvedVATREG04150 | Registration thresholds and deregistration limits: deregistration limits (forward look)
From HM Revenue & Customs · VAT Registration
Below is a table of historical VAT deregistration limits. Current and previous limits can be found via VAT Notice 700/1: supplement.
| From | To | Quarterly | Annual |
|---|---|---|---|
| 01/04/1973 | 30/09/1977 | 1,250 | 4,000 |
| 01/10/1977 | 30/06/1978 | 1,875 | 6,000 |
| 01/07/1978 | 31/05/1980 | 2,500 | 8,500 |
| 01/06/1980 | 31/05/1981 | - | 12,500 |
| 01/06/1981 | 31/05/1982 | - | 14,000 |
| 01/06/1982 | 31/05/1983 | - | 16,000 |
| 01/06/1983 | 31/05/1984 | - | 17,000 |
| 01/06/1984 | 31/05/1985 | - | 17,700 |
| 01/06/1985 | 31/05/1986 | - | 18,500 |
| 01/06/1986 | 14/05/1987 | - | 19,500 |
| 15/05/1987 | 31/05/1988 | - | 20,300 |
| 01/06/1988 | 31/05/1989 | - | 21,100 |
| 01/06/1989 | 31/05/1990 | - | 22,600 |
| 01/06/1990 | 30/04/1991 | - | 24,400 |
| 01/05/1991 | 30/04/1992 | - | 33,600 |
| 01/05/1992 | 30/04/1993 | - | 35,100 |
| 01/05/1993 | 30/11/1993 | - | 36,000 |
| 01/12/1993 | 29/11/1994 | - | 43,000 |
| 30/11/1994 | 28/11/1995 | - | 44,000 |
| 29/11/1995 | 26/11/1996 | - | 45,000 |
| 27/11/1996 | 30/11/1997 | - | 46,000 |
| 01/12/1997 | 31/03/1998 | - | 47,000 |
| 01/04/1998 | 31/03/1999 | - | 48,000 |
| 01/04/1999 | 31/03/2000 | - | 49,000 |
| 01/04/2000 | 31/03/2001 | - | 50,000 |
| 01/04/2001 | 24/04/2002 | - | 52,000 |
| 25/04/2002 | 09/04/2003 | - | 53,000 |
| 10/04/2003 | 31/03/2004 | - | 54,000 |
| 01/04/2004 | 31/03/2005 | - | 56,000 |