VAT registration timing
Notification deadlines and effective dates under the two registration tests.
Notification deadlines and effective dates under the two registration tests.
Forward-test notification and effective date
Reviewed · Current · Law · Current reviewed treatment; earlier start date not yet established
30 days
Notify HMRC before the 30-day period ends; registration takes effect from the beginning of that period.
The effective date is when the expectation arose, not the end of the forecast period.
Rolling-test notification and effective date
Reviewed · Current · Law · Current reviewed treatment; earlier start date not yet established
30 days
Notify HMRC within 30 days after the threshold month; registration ordinarily takes effect at the end of the following month.
In ordinary date language, registration starts on the first day of the second month after the threshold month, unless an earlier date is agreed.
Exceptions and branches
- An earlier effective date can be agreed.
Related concepts
Linked from
Sources
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Value Added Tax Act 1994, Schedule 1 — Schedule 1, paragraph 6. Primary authority.
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Value Added Tax Act 1994, Schedule 1 — Schedule 1, paragraph 5. Primary authority.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.