£80,000 in the last 12 months, not registered
Is your business VAT-registered? No
You're £10,000 under the £90,000 threshold.
- Result
- Not over yet
- Turnover tested
- £80,000.00
- Limit it is tested against
- £90,000.00
- Difference from the limit
- £10,000.00
VAT threshold checker
Check your turnover against the VAT threshold, with your registration dates worked out.
VAT registration
Not over yet
You're £10,000 under the £90,000 threshold. £80,000 Last 12 months
£90,000 Threshold
£10,000 To go
Checked by Junayd
The VAT threshold has been £90,000 since .
You're £10,000 under the £90,000 threshold.
What is the VAT threshold?
The VAT registration threshold has been £90,000 since . You must register if your VAT-taxable turnover for the last 12 months goes over it. You must also register if you expect to go over it in the next 30 days alone.
How we worked it out
- £80,000 last 12 months against the £90,000 threshold
- £90,000 − £80,000 = £10,000 to go
The working shows here once your figures are filled in.
Your registration deadline and start date
If your last 12 months go over the threshold, register within 30 days of the end of the month you went over. Your VAT registration then starts on the first day of the second month after. Going over in means registering by and starting on .
If you expect to go over in the next 30 days alone, your registration starts on the day you realised. GOV.UK says to register by the end of that 30-day period.
Worked examples
Went over £90,000 in
Is your business VAT-registered? No
You must register: your last 12 months are over the £90,000 threshold.
- Result
- You must register
- Turnover tested
- £95,000.00
- Limit it is tested against
- £90,000.00
- Difference from the limit
- £5,000.00
Registered, expecting £85,000 next year
Is your business VAT-registered? Yes
You can ask HMRC to cancel your registration.
- Result
- You can ask to cancel
- Turnover tested
- £85,000.00
- Limit it is tested against
- £88,000.00
- Difference from the limit
- £3,000.00
Common questions
Who has to register for VAT?
A UK business must register once its VAT-taxable turnover for the last 12 months goes over £90,000. It must also register if it expects to pass it in the next 30 days alone.
Is the first £90,000 VAT-free?
No. Once you're registered, you charge VAT on all your VAT-taxable sales, not just the part over £90,000 (HMRC VAT Notice 700/1).
How long does VAT registration take?
HMRC asks you to wait 40 working days before contacting its VAT Registration Service about your application (VAT Notice 700/1). It says contacting it sooner might delay the application.
How do I deregister for VAT?
You can ask HMRC to cancel your VAT registration if your VAT-taxable turnover will not be more than £88,000 in the next 12 months. That is lower than the £90,000 registration threshold; GOV.UK explains how to apply, and the exceptions for businesses based outside the UK.
Is the VAT threshold changing?
The threshold has been £90,000 since . We check GOV.UK for changes and show the date we last checked under Method and sources.
Method and sources
Each calculator applies HMRC's published rates and rules, works in whole pence and rounds to the nearest penny. Every step is shown, and every figure links to its GOV.UK or HMRC page with the date we checked it. Before launch, each worked example is checked against HMRC's own guidance. Spot something wrong? Tell us and we will fix it and note the change.
- Turnover means VAT-taxable turnover, before VAT.
- Thresholds from ; earlier months aren't covered.
- Dates are worked out from the month you went over.