UK VAT registration threshold check
Check whether taxable turnover crosses the £90,000 UK Value Added Tax (VAT) registration threshold (rolling 12 months).
Taxable turnover for the year. Basis (net or gross) is shown in the label.
Below the threshold: registration is optional.
Registration optionalRates and thresholds for the 2026 tax year. This tool is a helper, not tax advice.
Check the UK Value Added Tax (VAT) registration threshold (£90,000)
Enter expected annual taxable turnover. The result states whether VAT registration is optional or required. Above £90,000 in a rolling 12 months (or if you expect to exceed it in the next 30 days), registration is generally mandatory. Below, voluntary registration is possible.
Example: £72,000 taxable over the last 12 months; still optional; £91,000 or a 30-day forecast above £90,000 points to mandatory registration. Helper only, not tax advice. Once registered, calculate invoice VAT with the UK VAT calculator (20% / 5% / 0%).
UK VAT registration threshold: FAQ
What is the current UK VAT registration threshold?
£90,000 of taxable turnover over a rolling 12 months. Deregistration is generally available below £88,000 once you are already registered. Taxable turnover for this test includes standard, reduced and zero-rated supplies, but not exempt income in the same way; confirm borderline categories with HM Revenue & Customs (HMRC) guidance.
Is the UK VAT threshold measured on a rolling 12 months or the tax year?
Rolling 12 months, not the calendar or tax year alone. You must also register if you expect to exceed £90,000 in the next 30 days. Re-check the trailing year whenever a large invoice lands so you do not miss the trigger date.
Can I register for UK VAT voluntarily below £90,000?
Yes. Below the threshold you may still register, for example to reclaim input Value Added Tax (VAT) on equipment or to look more established to business-to-business (B2B) clients. Speak to your advisor about Making Tax Digital obligations and the cash-flow trade-offs of charging 20%.
How do mixed exempt and taxable UK supplies affect the threshold?
Only taxable turnover counts toward the £90,000 test; exempt income is treated differently and can change whether you must register. Confirm the split with HM Revenue & Customs (HMRC) or a tax advisor, then use the UK VAT calculator for the rates that apply once you are registered.
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