VAT Registration Threshold Checker

Screen the two standard UK compulsory registration tests using your own taxable-turnover figures.

Website updated 28 October 2026

Sample figures · replace with your business totals

VAT registration screen

A compulsory registration test is triggered

HMRC’s standard UK threshold is more than £90,000.00 of taxable turnover. The two tests are separate; either one can require registration.

Rolling 12-month test

£88,000.00 at 30 September 2026

This entered amount does not exceed the threshold.

Next 30-day test

£95,000.00 expected from 28 October 2026

Apply by 26 November 2026 (within 30 days of 28 October 2026). Effective registration date: 28 October 2026.

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What this checker does not decide

It applies the standard £90,000 UK threshold to amounts you enter. It does not determine which sales are taxable, assess non-established businesses, Northern Ireland distance sales or acquisitions, confirm a registration exception, calculate VAT due, or submit an HMRC application.

If both tests apply, treat each as a separate deadline and do not miss the earlier application date; confirm which effective date HMRC will use. Read the UK VAT registration guide for taxable-turnover rules and next steps.

Your taxable-turnover figures

Taxable turnover in the last 12 months (£)

Use taxable supplies only, including zero-rated supplies; exclude exempt and out-of-scope sales.

Month-end date for this rolling total

HMRC tests the previous 12 months at the end of a month. Enter the first month-end when the total went over the threshold.

Taxable turnover expected in the next 30 days (£)

Enter the total taxable supplies expected in that 30-day period alone, not an annualised figure.

Date you first expected the next-30-day total to exceed £90,000

Use the date the expectation arose, not the date you later complete this checker.

A threshold screen, not a VAT decision

For standard UK registration, HMRC uses more than £90,000 of taxable turnover. One test looks back over the previous 12 months at each month-end; the other looks forward at the next 30 days alone. If either applies, a registration duty may arise, with a different application deadline and effective date for each test.

The checker assumes you have already identified taxable supplies and dates. It does not calculate VAT, establish whether your sales are taxable, or cover every special registration rule. Read the UK VAT registration guide and verify your facts with HMRC before acting.

VAT registration checker FAQs

What is the UK VAT registration threshold?

The standard threshold is more than £90,000 of taxable turnover. A total exactly equal to £90,000 does not exceed it. Special rules can require registration regardless of this threshold.

How does the rolling 12-month test work?

At the end of each month, check taxable turnover for the previous 12 months. If it is over £90,000, HMRC generally requires you to notify it within 30 days after that month ends. The effective registration date is normally the first day of the second month after the month you went over.

What is the next-30-day test?

You must register if you expect taxable turnover in the next 30 days alone to go over £90,000. The application deadline is within 30 days of the date that expectation arose, and the effective date is that expectation date.

Do zero-rated sales count toward taxable turnover?

Yes. Zero-rated taxable supplies generally count. Exempt and out-of-scope sales are treated differently. The checker cannot classify your transactions, so confirm the treatment in HMRC guidance.

Does this include exempt sales or out-of-scope income?

No. The amount should include taxable supplies and exclude exempt or out-of-scope transactions. Partial exemption and unusual supplies may need a specialist review.

What if I am based outside the UK?

A non-established taxable person making taxable supplies in the UK may have to register without the standard turnover threshold. This checker does not assess that rule.

Can I stay unregistered after temporarily going over?

In limited circumstances you can apply to HMRC for an exception if the turnover increase is temporary and you can show future turnover will fall below the deregistration threshold. The checker does not decide whether HMRC will grant an exception.

Does this calculate VAT due or compare voluntary registration?

No. It checks two compulsory registration triggers only. It does not estimate output/input VAT, VAT returns, voluntary-registration costs or whether registration is commercially suitable.

What should I do if both tests are triggered?

Review both effective dates and deadlines, and act on the earliest applicable obligation. Confirm the facts and application route with HMRC or a qualified VAT adviser.

Official VAT registration sources

HMRC defines the threshold, taxable-turnover scope, registration deadline and effective date for each test.

GOV.UK: Register for VAT — when to register
The rolling 12-month and next-30-day tests, threshold and application timing.
HMRC: VAT Notice 700/1 — Who should register for VAT
Detailed treatment of taxable supplies, notification dates and effective registration dates.
GOV.UK: VAT thresholds
Current registration and accounting-scheme thresholds.
GOV.UK: Apply for an exception from registering for VAT
When a temporary exceedance may qualify for an HMRC exception.

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