Supplement to Notices 700/1 and 700/11

Foreword

This is a supplement to notices 700/1 and 700/11

(May 2009)

This supplement cancels and replaces the April 2008 edition. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Further help and advice

If you need general advice or more copies of HM Revenue & Customs notices, please ring the VAT Excise and Customs Duties Advice Line on 0845 010 9000. You can call between 8.00 am and 8.00 pm, Monday to Friday.

If you have hearing difficulties, please ring the Textphone service on 0845 000 0200.

If you would like to speak to someone in Welsh, please ring 0845 010 0300, between 8.00 am and 6.00 pm, Monday to Friday.

1. Introduction

1.1 What is this supplement about?

It gives details:

(a) of the current and previous registration thresholds for:

• taxable supplies
• distance sales, and
• acquisitions

(b) on the current and previous deregistration limits and

(c) of the office where you should send your application form, request for cancellation or notification of changes in your details.

This Supplement updates the VAT registration and deregistration threshold as announced in Budget 2009.

You can access details of any changes to this Supplement since May 2009 either on our website at www.hmrc.gov.uk or by phoning our National Advice Service on 0845 010 9000.

2. Registration limits: taxable supplies

2.1 Current threshold

The current registration threshold for taxable supplies is £68,000.

2.2 Previous thresholds

Before 21 March 1990 the rules were different. You had to look at your past and future taxable turnover when deciding whether you needed to register. There was also a yearly limit and a 3-monthly limit.

If you think you should have been registered before 21 March 1990 you should contact our National Registration Service - see section 6 for contact details.

3. Registration limits: distance selling

3.1 Current threshold

The current distance selling threshold is £70,000.

It is based on sales made during a calendar year from 1 January to 31 December.

This limit has not changed since it was introduced on 1 January 1993.

4. Registration limits: acquisitions

4.1 Current threshold

The current acquisition threshold is £68,000.

It is set at the same level as the normal UK VAT registration threshold. It is the combined total of acquisitions from all EC Member States that count towards the threshold. The threshold limit is based on acquisitions made during a calendar year from 1 January to 31 December.

4.2 Previous thresholds

5. Deregistration limits

5.1 Current limit

The current deregistration limit is £66,000.

5.2 Previous limit

Please remember you cannot apply for retrospective cancellation of registration due to reduced turnover.

6. Where to send applications to register or deregister or notification of changes to your details

6.1 Office addresses and phone numbers

Please send your standard application to register to the dedicated registration section:

VAT Registration Service
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton WV1 4TZ

Phone 0845 039 0129 (Wolverhampton).

For applications to register a VAT group (VAT 1 with VAT 50, VAT 51) or for applications to register where you wish to keep the previous owner’s VAT number (VAT1 with VAT68) send to:

VAT Registration Service
HM Revenue & Customs
Imperial House
77 Victoria Street
Grimsby DN31 1DB

Phone 0845 039 0279 (Grimsby)

All letters and forms relating to:

• notification of changes in your details, or

• request for cancellation of registration (VAT7)

should be sent to our central post room at our Grimsby address. If a reply or further information is needed then you will receive a response from the team at Wolverhampton.

If you need to speak to someone in respect of changes in details or a request for cancellation of registration phone 0845 039 0129 (Wolverhampton).

Do you have any comments?

We would be pleased to receive any comments or suggestions you may have about this notice. Please write to:

HM Revenue & Customs
CT&VAT Products
Accounting Registration and Exports Team
4th Floor SW
Queens Dock
Liverpool L74 4AA

Please note this address is not for general enquiries.

For your general enquiries please phone the National Advice Service on 0845 010 9000.

If you have a complaint

For further information about our complaints procedures go to www.hmrc.gov.uk and under ‘quick links’ select ‘Complaints’.

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