VAT registered IT Contractor was trading till Feb 2019, then ceased trading as contract ended.Consequently VAT deregistered and PAYE was ceased.
but the company is still active he is going to start trading with his company again from October 2019.
Question is does he need to register for VAT when starts trading? I mean does this fall under TOGC
or he can wait till the sales crosses the VAT threshold and then register for VAT