VAT registration

When a UK business or non-established taxable person must register for VAT.

Current registration threshold

Reviewed · Current · Law · From 1 April 2024

£90,000

The registration threshold is £90,000 from 1 April 2024.

For a UK-established person, both the rolling one-year and forward 30-day tests use £90,000. The amount must be exceeded; equality alone is not enough.

Exceptions and branches

• Temporary exceedance can apply only to the rolling test and only if HMRC is satisfied.

Forward 30-day test

Reviewed · Current · Law · Current reviewed treatment; earlier start date not yet established

30 days

At any time, test whether taxable supplies in the next 30 days alone are expected to exceed the applicable threshold.

This is the actual expected total for that 30-day period, not an annualised forecast.

Exceptions and branches

• The temporary-exceedance exception does not apply to this test.

Rolling one-year test

Reviewed · Current · Law · Current reviewed treatment; earlier start date not yet established

At each month end, test whether taxable supplies in the one-year period then ending exceeded the applicable threshold.

This is a fresh rolling look-back at every month end, not a fixed tax-year total.

Exceptions and branches

• Transfer-of-a-going-concern rules need separate facts.

Voluntary registration

Reviewed · Current · Official guidance · Current reviewed treatment; earlier start date not yet established

A person making or intending to make taxable supplies may request voluntary registration before mandatory liability arises.

Registration begins on the request date or an earlier date agreed with HMRC.

Threshold immediately before April 2024

Reviewed · Historic · Law · Through 31 March 2024

£85,000

The registration threshold was £85,000 immediately before 1 April 2024.

The amending Order replaced £85,000 with £90,000 from 1 April 2024. Sterling has not yet reviewed the earlier instrument needed to claim a start date for this historic value.

What changed

• 31 March 2024: The registration threshold was £85,000 immediately before 1 April 2024.

• 1 April 2024: the registration limit became £90,000 under the 2024 Order.

Related concepts

• Taxable turnover

• VAT registration timing

• Non-established taxable persons

• VAT registration exceptions

Linked from

• Taxable turnover

• VAT registration timing

• Non-established taxable persons

• VAT registration exceptions

Sources

• Value Added Tax Act 1994, Schedule 1 — Schedule 1, paragraph 1(1)(a) and (b). Primary authority.

• The Value Added Tax (Increase of Registration Limits) Order 2024 — Article 2(2)(a). Primary authority.

• Value Added Tax Act 1994, Schedule 1 — Schedule 1, paragraph 9. Primary authority.

• VAT Notice 700/1: should I be registered for VAT? — Registration, voluntary registration and zero-rated supplies. Official guidance.

How sources are ranked

Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.