UK VAT registration: the £90,000 line

Taxable turnover over twelve months, rolling — and the £88,000 deregistration line.

A UK-established business must register once taxable turnover in the last twelve months passes £90,000. The Tax centre counts it month by month. Below £88,000, deregistration becomes possible, and it says so. A business not established in the UK has no threshold: it registers from its first UK sale.

Not answered? Write to hello@profflow.co — usually answered within a day.