📊 VAT Registration · Rolling 12-Month Checker

VAT Registration Threshold Checker

Enter your taxable turnover for each month over a 12-month rolling period. The calculator automatically identifies when you breach the £90,000 registration threshold, calculates your registration and effective dates, deadline to notify HMRC, and tells you exactly which month triggered it.

⚙️ Settings
What counts as taxable turnover? Include standard-rated (20%), reduced-rated (5%) and zero-rated (0%) sales. Do NOT include exempt supplies (insurance, education, most property letting, finance), outside-scope income (salary, dividends), or VAT itself.
📅 Monthly Taxable Turnover — enter each month's net sales
12-month period
Live threshold tracker
Total so far: £0 Threshold: £90,000
£0 £45,000 (50%) £90,000 (100%)
Prospective (next 30 days) test
£
Voluntary registration
Benefits of voluntary registration (below threshold) Reclaim input VAT on purchases, appear more established to clients, prepare for growth. Main downside: admin burden, quarterly returns, charging VAT may put off non-VAT-registered customers.
📋 Registration Rules Reference
Thresholds (from 1 April 2024)
TestThresholdWhat to do
Registration (historic)£90,000Notify HMRC within 30 days of month end
Registration (prospective)£90,000 in next 30 daysNotify HMRC immediately (day of realisation)
Deregistration£88,000Can apply to cancel if expect below £88k
Voluntary registrationAny levelCan register any time if making taxable supplies
Registration timeline — historic test
StepWhen
Threshold exceeded in rolling 12 monthsEnd of the trigger month
Deadline to notify HMRC30 days after trigger month end
Effective date of registration1st day of the month after the 30-day notification period
Late registration penalty riskIf notification is after 30-day deadline
Supplies that DON'T count toward the threshold
TypeThreshold?Examples
Exempt suppliesExcludedInsurance, most financial services, education, land/property letting
Outside scopeExcludedSalary, dividend income, non-business income
DisbursementsExcludedCosts reimbursed as true disbursements
Capital asset disposalsUsually excludedSale of business assets
Exception to registration If you exceed the threshold only because of an unusual one-off event and you can show HMRC that taxable turnover in the next 12 months will fall below £90,000, you may be able to apply for an exception. This must be requested within 30 days of exceeding the threshold.
📊 Registration Check Result
Enter turnover figures and click Run Check
📊
Fill in your monthly taxable turnover above and click Run Full Registration Check.