Commentary

Deregistration limits

Tax tables
Tax tables | Commentary

Deregistration limits

Tax tables | Commentary

Deregistration limits

UK taxable supplies—deregistration1

Future turnoverAnnual limit
1.5.93–30.11.93£36,000
1.12.93–20.11.94£43,000
30.11.94–28.11.95£44,000
29.11.95–26.11.96£45,000
27.11.96–30.11.97£46,000
1.12.97–31.3.98£47,000
1.4.98–31.3.99£48,000
1.4.99–31.3.00£49,000
1.4.00–31.3.01£50,000
1.4.01–24.4.02£52,000
25.4.02–9.4.03£53,000
10.4.03–31.3.04£54,000
1.4.04–31.3.05£56,000
1.4.05–31.3.06£58,000
1.4.06–31.3.07£59,000
1.4.07–31.3.08£62,000
1.4.08–30.4.09£65,000
1.5.09–31.3.10£66,000
1.4.10–31.3.11£68,000
1.4.11–31.3.12£71,000
1.4.12–31.3.13£75,000
1.4.13–31.3.14£77,000
1.4.14–31.3.15£79,000
1.4.15–31.3.16£80,000
1.4.16–31.3.17£81,000
1.4.17 onwards£83,000

Supplies from other EU member states—deregistration

Past suppliesaFuture suppliesa
Supplies in preceding calendar yearSupplies in following calendar yearb
1.1.93 onwards£70,000£70,000

Acquisitions from other EU member states—deregistration

Past acquisitionsaFuture acquisitionsa
Acquisitions in preceding calendar yearAcquisitions in following calendar yearb
1.1.94–31.12.94£45,000£45,000
1.1.95–31.12.95£46,000£46,000
1.1.96–31.12.96£47,000£47,000
1.1.97–31.12.97£48,000£48,000
1.1.98–31.3.98£49,000£49,000
1.4.98–31.3.99£50,000£50,000
1.4.99–31.3.00£51,000£51,000
1.4.00–31.3.01

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