VAT registration exceptions
Temporary exceedance and zero-rated-supplies routes that require HMRC's decision.
Temporary exceedance and zero-rated-supplies routes that require HMRC's decision.
Temporary exceedance is not automatic
Reviewed · Current · Law · From 1 April 2024
£88,000
HMRC may except a person liable under the rolling test if satisfied that the following year's taxable supplies will not exceed £88,000.
The person must apply with evidence and await HMRC's decision. This does not apply to the forward test.
Exceptions and branches
- Not available for forward-test liability.
Related concepts
Linked from
Sources
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Value Added Tax Act 1994, Schedule 1 — Schedule 1, paragraph 1(3). Primary authority.
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Apply for an exception from registering for VAT — Eligibility and evidence. Official guidance.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.