Back in the 1980s, I used to supply my workmates with woodscrews, which I bought from a bloke who advertised in Exchange & Mart.
They were excellent items, made in Hong Kong.
He was not VAT-registered and, as the trade increased, he would keep an eye on the threshold approaching and cease trading (and advertising) for that year around January/February time - restarting for the New Year in early April..
When you were a 'regular', he would tip you off as the 'temporary end' approached, so you weren't caught out.