| 1 May 2009 to 31 December 2009 | 1 April 2008 to 30 April 2009 |
|
|---|---|---|
| £ | £ | |
| Registration limit (last 12 months or next 30 days over) | 68,000 | 67,000 |
| Deregistration limit (next 12 months under) | 66,000 | 65,000 |
| Cash accounting scheme threshold registration threshold | 1,350,000 | 1,350,000 |
| Annual accounting scheme registration threshold | 1,350,000 | 1,350,000 |
| Flat rate scheme registration threshold | 150,000 | 150,000 |
| Cash accounting scheme threshold deregistration threshold | 1,600,000 | 1,600,000 |
| Annual accounting scheme deregistration threshold | 1,600,000 | 1,600,000 |
| Flat rate scheme deregistration threshold | 187,500 | 187,500 |
| 1 December 2008 to 31 December 2009 | From 1 January 2010 | |
|---|---|---|
| % | % | |
| Standard rate | 15 | 17.5 |
| Reduced rate | 5 | 5 |
