Good to know
Clear guidance, in plain terms.
General information to help you understand this area — not personal advice. Rules, thresholds and deadlines can change, so check the latest HMRC guidance or ask us about your circumstances.
The registration threshold
You must register for VAT once your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect to exceed it within the next 30 days. Registration is generally required within 30 days. The deregistration threshold is £88,000. (Figures current for 2026/27 and reviewed by the government from time to time.)
How returns are filed
Most VAT-registered businesses file returns quarterly through Making Tax Digital-compatible software, keeping digital records of sales and purchases. Deadlines and payments are usually one calendar month and seven days after the end of each VAT period.
Voluntary registration
Registering below the threshold can be worthwhile — for example where your customers are VAT-registered and can reclaim the VAT, or where you incur significant input VAT (common for pre-revenue businesses). It also adds administration, so it’s worth weighing up.
Getting it right up front
VAT on property, cross-border and complex transactions is far easier and cheaper to get right before the transaction than to unpick later on a sale or HMRC review.