Quick Answer
When your taxable turnover exceeds £90,000 in any rolling twelve-month period, or when you expect to exceed it in the next thirty days alone. The rolling test is…
When your taxable turnover exceeds £90,000 in any rolling twelve-month period, or when you expect to exceed it in the next thirty days alone. The rolling test is the one people miss — it is not measured against your accounting year or the tax year.
You must register within thirty days of the month in which you crossed the threshold. Registering late means paying the VAT you should have charged, whether or not you actually collected it from customers.
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