Commentary

Registration limits

Tax tables
Tax tables | Commentary

Registration limits

Tax tables | Commentary

Registration limits

UK taxable supplies—registration

Past turnoveraAnticipated turnoveraFuture turnovera
1 yearUnless turnover for next year will not exceed30 daysb
17.3.93–30.11.93£37,600£36,000£37,600
1.12.93–29.11.94£45,000£43,000£45,000
30.11.94–28.11.95£46,000£44,000£46,000
29.11.95–26.11.96£47,000£45,000£47,000
27.11.96–30.11.97£48,000£46,000£48,000
1.12.97–31.3.98£49,000£47,000£49,000
1.4.98–31.3.99£50,000£48,000£50,000
1.4.99–31.3.00£51,000£49,000£51,000
1.4.00–31.3.01£52,000£50,000£52,000
1.4.01–24.4.02£54,000£52,000£54,000
25.4.02–9.4.03£55,000£53,000£55,000
10.4.03–31.3.04£56,000£54,000£56,000
1.4.04–31.3.05£58,000£56,000£58,000
1.4.05–31.3.06£60,000£58,000£60,000
1.4.06–31.1.07£61,000£59,000£61,000
1.4.07–31.3.08£64,000£62,000£64,000
1.4.08–30.4.09£67,000£64,000£67,000
1.5.09–31.3.10£68,000£66,000£68,000
1.4.10–31.3.11£70,000£68,000£70,000
1.4.11–31.3.12£73,000£71,000£73,000
1.4.12–31.3.13£77,000£75,000£77,000
1.4.13–31.3.14£79,000£77,000£79,000
1.4.14–31.3.15£81,000£79,000£81,000
1.4.15–31.3.16£82,000£80,000£82,000
1.4.16–31.3.17£83,000£81,000£83,000
1.4.17 onwards£85,000£83,000£85,000

Supplies from other EU member states—registration

Cumulative total from beginning of calendar yeara
1.1.93 onwards£70,000

Acquisitions from other EU member states—registration

Past acquisitionsaFuture acquisitionsa
Cumulative total from 1 January30 daysb
17.3.93–31.12.93£37,600£37,600
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
1.1.97–31.3.98£49,000

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