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Re registering for vat after de registration

lorlor Feels At HomeRegistered Posts: 68
Hi all,

I have a client that de-registered for vat as they went under the threshold for vat and were expected to stay under for 12 months.

But I have just checked the last 12 months t/o and they are above the vat threshold again.

I have been trying to find guidance on this, but to no avail.

My questions are:

When checking the turn over for the vat threshold, is it still checking back over on a rolling 12 month period, because I have read that you only check from the date of de-registration, which could mean less than 12 months in my case?

Also when doing the calculation for the turnover, part of the months I'm checking they were vat registered, so do I take the turn over figure net of vat or including vat for these months?

Many thanks in advance.


  • douglasstrouddouglasstroud Registered Posts: 161
    As far as I am aware the clock resets and starts again from the date of de-registration
  • lorlor Feels At Home Registered Posts: 68
    Thanks Douglas, ok so you start from date of when company de registered then, for checking turnover?
  • lorlor Feels At Home Registered Posts: 68
    Just called HMRC they say that it would still be the turnover for the rolling 12 month period that needs to be looked at. Regardless of the de registration that was in Feb 19.
  • douglasstrouddouglasstroud Registered Posts: 161
    Well then I disagree with HMRC
  • lorlor Feels At Home Registered Posts: 68
    That's worrying, what I am going to do is tell HMRC in writing the situation, then it's in black and white, as I have no proof with a telephone call.
  • lorlor Feels At Home Registered Posts: 68
    Thanks for your comments though.
  • douglasstrouddouglasstroud Registered Posts: 161
    No problems, as discussed over on Bookkeepers Forum you should never rely on what HMRC tell you as all they do is offer guidance which is not always correct
  • lorlor Feels At Home Registered Posts: 68
    I think I'll move over to bookkeepers forum for further discussion on this now.
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