UK VAT Registration Checker
Check the two standard UK VAT registration tests, see the dates they produce and identify situations that need HMRC guidance.
LedgerKit provides estimates based on the information entered and the configured rates. Results do not constitute accounting, tax or legal advice. Check the latest official guidance or consult a qualified professional before acting on a calculation.
How this checker works
This checker is for an unregistered business with a UK establishment using the ordinary turnover rules. Non-established businesses, existing registrations and specialist situations are directed to HMRC because different rules can apply.
The current £90,000 threshold has applied since 1 April 2024. If a registration test may have been met before then, use HMRC’s historical guidance because earlier thresholds were lower and a past duty does not disappear when turnover later falls.
Use taxable turnover across all activities carried on by the same person. Include standard-rated, reduced-rated and zero-rated supplies, and relevant reverse-charge amounts. Normally exclude exempt or out-of-scope supplies and ordinary sales of capital assets. Use amounts excluding VAT.
For the backward test, review every month-end since 1 April 2024 and enter the highest rolling total. If the previous 12 months or less is more than £90,000, the normal deadline is 30 days after that month ends and registration normally starts on the first day of the second month afterwards.
The forward test is separate: check past expectations since 1 April 2024 as well as the next 30 days from today. If taxable turnover in any single 30-day period was expected to be more than £90,000, the application is due by the end of that inclusive 30-day period and registration normally starts on the date the expectation arose.
A temporary backward-looking spike may support an exception application if you can show the next 12 months will not go over £88,000. HMRC must approve it, and it does not remove a separate forward-test duty.
Worked example
A UK-established business has £100,000 taxable turnover for the 12 months ending 31 August 2026 and expects £20,000 in the next 30 days. The rolling test is over the threshold, so the normal application deadline is 30 September 2026 and the effective registration date is 1 October 2026.
Frequently asked questions
Does exactly £90,000 trigger registration?
No, not under either standard turnover test. HMRC’s wording is “over” or “more than”, so the amount must exceed the threshold. A specialist or no-threshold rule may still apply.
Is the rolling 12 months my accounting year?
Not necessarily. At the end of each month, look back over the previous 12 months or the whole trading period if it is shorter. This is a moving total, not just a tax year or set of annual accounts.
What if turnover used to be higher than it is now?
Enter the highest rolling 12-month total since 1 April 2024, not only the latest total. A registration duty that arose earlier is not automatically removed when later turnover falls. Use HMRC’s historical guidance if a test may have been met before 1 April 2024.
What counts as taxable turnover?
Include UK taxable supplies at the standard, reduced and zero rates, across the activities of the same person. Relevant reverse charges and some deemed supplies can count too. Normally leave out exempt or out-of-scope supplies and ordinary capital-asset sales. Check HMRC guidance if the VAT status or tax point is uncertain.
How does the next-30-days test work?
It looks only at taxable supplies expected in that single 30-day period. Do not add the previous 11 or 12 months. The date you first had reasonable grounds for the expectation sets the normal registration date.
Can I avoid registering after one unusually large sale?
Possibly, but only through an HMRC-approved exception to the backward test. You must apply and show that taxable supplies in the next 12 months will not go over £88,000. If HMRC refuses, it can register you from the original compulsory date.
Can a business register below the threshold?
Yes. An eligible business can usually apply for voluntary registration. Consider pricing, customers, VAT on costs and ongoing filing duties before choosing a start date.
What if the business is already VAT registered?
Do not use this checker to deregister. The cancellation threshold and conditions are different, and falling below the registration threshold does not automatically end an existing registration.