Kevin begins trading on 1 January 2016 . Taxable turnover during the first two years of trading is as follows:

The turnover in January 2017 includes £2,000 relating to the sale of machinery previously used in the trade. The VAT registration threshold was £ 82,000 until 1 April 2016 and £83,000 until 1 April 2017. State the date on which Kevin must register for VAT.

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2016 January February March April May June July August September October November December 1,800 2,100 2,800 2,600 2,400 2,900 3,300 3,500 4,200 5,500 6,900 8,200 2017 January February March April May June July August September October November December 6,800 5,400 6,100 7,600 8,100 7,900 8,200 7,900 8,800 8,100 8,300 9,700