HMRC have amended the VAT Guide – Notices 700/1 and 700/11
It gives details:
a. of the current and previous registration thresholds for
- taxable supplies
- distance sales, and
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 thresholds as announced in Budget 2012.
You can access details of any changes to this supplement since April 2012 either on HMRC’s website, go to http://www.hmrc.gov.uk or by phoning the VAT Helpline on 0845 010 9000.
You can access it here: HM Revenue & Customs.