Do I need to register for VAT? UK £90,000 threshold checker

Have you passed the VAT threshold?

Paste your last months of taxable sales, oldest first. You get the month the rolling 12-month total went over £90,000, the date you must tell HMRC, when registration starts, and whether the Flat Rate Scheme would cut your bill.

Rules as understood for 2026/27. Not tax advice. Confirm on GOV.UK. Exempt sales and income outside the scope of VAT do not count; leave them out.

Taxable sales per month, oldest first, excluding VAT (£) — up to 36 numbers

Last month entered

Year of last month

Expected taxable sales in the next 30 days (£)

Flat Rate Scheme check (optional)

Yearly taxable sales, excluding VAT (£)

Yearly costs you could reclaim VAT on, excluding VAT (£)

Of those, spending on goods (£)

Trade sector

First year VAT registered

Result

Rolling 12-month total, month by month

Month	Sales	Rolling 12 months	Over £90,000?

Flat Rate Scheme vs standard accounting

Line	Standard accounting	Flat Rate Scheme

Summary to copy

How it is worked out

At the end of every month the tool adds up the last 12 months of taxable sales. The first month-end where that exceeds £90,000 is the trigger: you must tell HMRC within 30 days, and VAT registration takes effect from the first day of the month after next (or earlier if agreed). Separately, expecting more than £90,000 in the next 30 days alone triggers registration straight away. The Flat Rate Scheme comparison charges your sector's percentage on VAT-inclusive sales, uses 16.5% if you are a limited cost trader (goods spend under 2% of VAT-inclusive sales or £1,000 a year, whichever is greater), and takes 1 percentage point off in the first year. Not decided here: exempt and mixed supplies, group registration, overseas or non-established businesses, the £150,000 scheme exit rule, cash accounting, the 2-year-old late registration penalty amount, and whether voluntary registration suits you.

Common questions

Do I have to register for VAT in the UK in 2026/27?

You must register if your taxable turnover for the last 12 months goes over £90,000, or you expect to go over it in the next 30 days alone. The 12-month test is a rolling one run at the end of every month, not a tax-year total. Below that you can still register voluntarily.

How long do I have to register once I pass £90,000?

You must tell HMRC within 30 days of the end of the month in which the rolling total went over. Registration then takes effect from the first day of the month after next, or earlier if you agree a date with HMRC. Late registration can bring a penalty and you owe the VAT you should have charged.

What counts towards the threshold?

Taxable turnover: sales that are standard-rated, reduced-rated or zero-rated. Exempt sales and income outside the scope of VAT do not count. VAT you charge is not part of the figure.

Is the VAT Flat Rate Scheme worth it?

Only sometimes. You pay a fixed percentage of VAT-inclusive turnover and cannot reclaim VAT on most purchases. If you spend little on goods (under 2% of turnover or £1,000 a year) you are a limited cost trader and pay 16.5%, which usually wipes out the benefit. The calculator compares both for your numbers.

Is this tax advice?

No. It is an estimate from rules the building session wrote from memory. Confirm the threshold, dates and flat-rates on GOV.UK or with an accountant before relying on them.