What is the current UK VAT threshold?

The VAT registration threshold is £90,000 of taxable turnover, raised from £85,000 on 1 April 2024. You must register once your rolling 12-month turnover exceeds this amount.

What is the 30-day forward-looking test?

Separately from the backward test, you must register if you expect your taxable turnover to exceed £90,000 in the next 30 days alone — for example after winning a large contract. Registration is effective from the start of that 30-day period.

How long do I have to register?

If you breach the rolling threshold you must notify HMRC within 30 days of the end of the month in which you crossed it. Your registration takes effect from the first day of the second month after you went over.

What is the deregistration threshold?

You can apply to deregister if your taxable turnover falls below £88,000 in the next 12 months. This is set lower than the registration threshold to avoid businesses flipping in and out repeatedly.

Does turnover mean profit or total sales?

It means VAT-taxable turnover — total sales of standard, reduced, and zero-rated goods and services, before deducting costs. Exempt supplies and out-of-scope income are excluded.

UK VAT Registration Threshold Checker

In the UK, you must register for VAT once your VAT-taxable turnover over a rolling 12-month period exceeds the £90,000 registration threshold (in force since 1 April 2024). This checker rolls your turnover against that figure, applies the separate 30-day forward-looking test, and shows where you sit relative to the £88,000 deregistration limit — so you can register on time and avoid HMRC penalties.

How it works

HMRC uses two independent tests:

Backward / rolling test — at the end of every month, total your taxable turnover for the previous 12 months. If it exceeds £90,000, you must register and notify HMRC within 30 days of the month-end.
Forward-looking test — if you expect to exceed £90,000 in the next 30 days alone (e.g. a big contract), you must register immediately, effective from the start of that period.
Deregistration — if turnover is expected to drop below £88,000 over the next 12 months, you may apply to cancel your registration.

“Taxable turnover” is total standard, reduced, and zero-rated sales — not profit — and excludes VAT-exempt and out-of-scope income.

Example

A trader’s rolling 12-month turnover reaches £93,000 at the end of May. They must notify HMRC by 30 June, and VAT registration takes effect from 1 July. A separate business expecting a single £100,000 order next week must register straight away under the 30-day test even if its trailing turnover is small.

Notes

Screening tool only. The Flat Rate Scheme, group registration, and the treatment of exempt supplies can change your obligations. Verify against HMRC VAT Notice 700/1 or an accountant before acting.