|Annual registration limit (from 1 April 2020)||£85,000|
|Annual deregistration limit (from 1 April 2020)||£83,000|
|VAT Cash accounting scheme threshold||£1,350,000|
|VAT Annual accounting scheme threshold||£1,350,000|
*5% for most tourism and hospitality activities from 15 July 2020 to 31 March 2021.
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