What is the current VAT registration threshold?

The VAT registration threshold is £90,000 as of April 2024. This applies to taxable turnover in any rolling 12-month period.

What happens if I miss the VAT registration deadline?

HMRC can charge a surcharge of between 5% and 15% of the VAT owed from the date you should have registered. You will also owe VAT backdated to that date.

Can I register for VAT voluntarily below the threshold?

Yes. Voluntary VAT registration can be beneficial if you have significant input VAT to reclaim or if you want to appear larger to B2B customers. There is no minimum turnover requirement.

VAT Registration Threshold Calculator

The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period. Enter your current turnover and average monthly revenue to see your status and forecast.

UK rates for the 2026/27 tax year · last checked against GOV.UK on 6 April 2026

How it's calculated

HMRC measures turnover on a rolling 12-month basis — not a calendar or tax year. You must register within 30 days of the month you exceeded the threshold.

Rates and sources

This calculator uses UK rates for the 2026/27 tax year, last checked against GOV.UK on 6 April 2026.

VAT registration threshold — official guidance:

Rates change, usually at the start of a tax year in April. Always confirm against GOV.UK before relying on a figure for a filing or a financial decision.

Frequently Asked Questions

What is the current VAT registration threshold?: The VAT registration threshold is £90,000 as of April 2024. This applies to taxable turnover in any rolling 12-month period.
What happens if I miss the VAT registration deadline?: HMRC can charge a surcharge of between 5% and 15% of the VAT owed from the date you should have registered. You will also owe VAT backdated to that date.
Can I register for VAT voluntarily below the threshold?: Yes. Voluntary VAT registration can be beneficial if you have significant input VAT to reclaim or if you want to appear larger to B2B customers. There is no minimum turnover requirement.