VAT threshold

For 2003-04 - 56,000; for 2004-05 - 58,000; for 2005-06 - 60,000.

Don't forget Bruno that it is the rolling 12 months that create the total. Once *any* 12 months exceeds the threshold in place at the end of that month you beome registered from the 1st day of the next month but one.

Set the monthly dates up on a spreadsheet. If you should have been registered but didn't register *don't* do what many Chartered Accountants do, start looking at Sales near to the month end, moving them around in the interest of Truth and Fairness to see if you can delay registration a month or two.