[单选题]
Thomas commenced trading on 1 January 2019. His quarterly turnover (spread evenly over the quarter) is as follows: Quarter ended Turnover ￡ 31 March 2019 3,000 30 June 2019 16,000 30 September 2019 16,300 31 December 2019 17,000 31 March 2020 25,000 30 June 2020 33,000 By what date is he required to notify HM Revenue & Customs (HMRC) that he is liable to register for value added tax (VAT)?
A .31 January 2020
B .30 April 2020
C .31 May 2020
D .30 June 2020
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