A person generally ceases to be registrable under the cross-border shopping provisions in VATA 1994, Sch. 3 if at any time:

(a)the ‘relevant acquisitions’ made by him in the year to 31 December last before that time did not exceed £85,000 (from 1 April 2017); and

(b)HMRC are satisfied that his ‘relevant acquisitions’ in the year immediately following that year will not exceed £85,000 (from 1 April 2017)

(VATA 1994, Sch. 3, para. 2(1); Notice 700/11/2017, para. 5.1).

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