VAT registration threshold
5 min read · 2025-01-15
You must register for VAT once your taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect to exceed it in the next 30 days.
- Mandatory threshold: £90,000 of taxable turnover (rolling 12-month basis, from 1 April 2024)
- Forward-look test: register if you expect to exceed £90,000 in the next 30 days
- Voluntary registration: possible at any turnover if you make taxable supplies
- Deregistration threshold: £88,000 (you can deregister if turnover falls below this)