AR Company Formations

If you've gone over the threshold for registration temporarily

If you've only gone over the threshold temporarily, and you can demonstrate to HMRC that in the longer term you will only be trading below the de-registration threshold of £68,000, you can apply for exception from registration. You can ask HMRC if they can make an exception, and allow you not to register for VAT, by filling in a VAT registration form, stating why you are applying for an exception.

  • If HMRC agree to make an exception and allow you not to register this time, you must let them know of any relevant change in circumstances - for example, if your turnover goes over the threshold again.
  • If HMRC don't agree to make an exception, you will become registered for VAT from the day you should have been registered. You will need to account for VAT from that date.



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