📊 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. Official guidance: VAT Registration – GOV.UK →

⚙️ Settings

Period start month

Period start year

Already VAT registered?

Type of turnover to include?

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

Expected turnover — next 30 days (£) If this alone will exceed £90,000 you must register immediately

Reason for temporary high turnover? You may be able to claim exception if temporary

Voluntary registration

Considering voluntary registration?

Main VAT rate on your sales

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)

Test	Threshold	What to do
Registration (historic)	£90,000	Notify HMRC within 30 days of month end
Registration (prospective)	£90,000 in next 30 days	Notify HMRC immediately (day of realisation)
Deregistration	£88,000	Can apply to cancel if expect below £88k
Voluntary registration	Any level	Can register any time if making taxable supplies

Registration timeline — historic test

Step	When
Threshold exceeded in rolling 12 months	End of the trigger month
Deadline to notify HMRC	30 days after trigger month end
Effective date of registration	1st day of the month after the 30-day notification period
Late registration penalty risk	If notification is after 30-day deadline

Supplies that DON'T count toward the threshold

Type	Threshold?	Examples
Exempt supplies	Excluded	Insurance, most financial services, education, land/property letting
Outside scope	Excluded	Salary, dividend income, non-business income
Disbursements	Excluded	Costs reimbursed as true disbursements
Capital asset disposals	Usually excluded	Sale of business assets (depends on whether in course of business)

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. When to register – GOV.UK →

⚠️ Disclaimer This calculator is a guide only. VAT registration rules can be complex, especially for businesses with multiple income types, partial exemption, groups, or overseas supplies. Always confirm registration requirements using official HMRC guidance or a qualified VAT adviser. VAT Registration – GOV.UK →

📊 Registration Check Result

Enter turnover figures and click Run Check

📊

Fill in your monthly taxable turnover above and click Run Full Registration Check.

✅ Below threshold

12-Month Rolling Turnover

£0

across the 12 months entered

Threshold Progress

Registration threshold£90,000

Your 12-month turnover£0

Remaining to threshold£0

% of threshold used0%

Month-by-Month Cumulative

Month	Sales	Running 12m	Status

12-Month Summary Statistics

Total months entered0

Total taxable turnover£0

Highest single month£0

Lowest single month (non-zero)£0

Average per entered month£0

Months above £7,500 (avg)0