VATDREG04150 - Eligibility or requirement to deregister: schedule 1A - taxable supplies: non-established taxable person (NETP)
»Ê¹ÚÌåÓýapp UK VAT registration and deregistration thresholds are not available to NETPs.
NETPs must register in the UK if they make any taxable supplies, regardless of their value. An NETP is only eligible to deregister if they have ceased to make taxable supplies.
More information on NETPs can be found in VATREG37000.