{
 "id": "vat_registration_threshold",
 "name": "VAT registration threshold",
 "category": "tax",
 "value": "\u00a390,000",
 "unit": "taxable turnover per 12 months",
 "valid_from": "2024-04-01",
 "valid_to": null,
 "source_url": "https://www.gov.uk/vat-registration/when-to-register",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Deregistration threshold \u00a388,000 (secondary confirmation).",
 "history": [
  "\u00a385,000 from 2017-04-01 to 2024-03-31"
 ]
}