Kevin begins trading on 1 January 2019. Taxable turnover during the first two years of trading is

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Kevin begins trading on 1 January 2019. Taxable turnover during the first two years of trading is as follows:

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The turnover in January 2020 includes £2,000 relating to the sale of machinery previously used in the trade. State the date by which Kevin must notify HMRC that he has exceeded the registration threshold. When will registration take effect?

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