The VAT registration threshold is £90,000 of taxable turnover, and HMRC applies it on a rolling 12-month basis, not your accounting year. Miss the month you cross it and the late-registration bill lands on you, not your customers. Enter your figures below to run both statutory tests, see the month you breach (or are projected to breach), and get the exact date you must register by and the date VAT starts applying to your sales.
Total VAT-taxable sales (standard, reduced and zero-rated) for the 12 full months just ended, excluding VAT. Do not include exempt or outside-scope income here, or enter it and use the exclusion field below.
Your most recent full month. Used with the growth rate to project the rolling total forward and find the breach month.
Month-on-month change in turnover. Leave at 0 if trading is flat.
The separate forward-look test: if you expect more than £90,000 of taxable turnover in the next 30 days by itself (a single large contract, for example), you must register immediately.
Rent from exempt property lettings, insurance, financial services, income from outside the UK VAT scope. These do not count towards the threshold and are stripped out before the test.
The projection assumes your growth rate holds. Check the rolling total at the end of every month from now on: the 30-day clock starts the moment a month-end total exceeds £90,000. If the breach is a one-off spike you expect to reverse, you can ask HMRC for an exception from registration.