UK VAT registration check
Check whether your taxable turnover has passed the UK VAT registration limit, by when to apply and your registration date, using dated GOV.UK and HMRC limits.
A clear answer. Here’s how.
At the end of every calendar month the tool adds up your taxable turnover for the previous 12 months (or the months so far, if the list starts with your first month of selling) and compares it with the registration limit in force on that day: £90,000 now. The first month end over the limit decides the dates: you must apply within 30 days of the end of that month, and you are registered from the first day of the second month after it. A separate test asks whether you expect the next 30 days alone to go over the limit; if so you must apply by the end of that 30-day period and are registered from the day you realised. If you are already registered, the cancellation check compares what you expect to sell over the next 12 months, without VAT, with the cancellation limit (£88,000 now). Every limit and timing rule comes from the dated dataset for the date tested, and the tool refuses to run if the data has passed its review date.
What this does not include
- Deciding what counts as taxable turnover: the tool adds up the monthly figures you enter. GOV.UK counts zero-rated, reduced-rated and standard-rated sales and some non-sales such as bartered goods, but not VAT-exempt or outside-the-scope sales, so work those out first.
- Businesses based outside the UK (no registration limit applies to them), Northern Ireland acquisitions and distance selling thresholds, and Windsor Framework rules.
- Taking over a VAT-registered business, a change of legal entity, VAT groups and divisional registration, where turnover is combined or treated differently.
- Registration exceptions for a temporary breach, exemption for mostly zero-rated businesses and voluntary registration below the limit.
- Late registration penalties and how HMRC treats a missed date. The cancellation check compares turnover with the limit but not HMRC’s other grounds, and HMRC decides every cancellation; it cannot be backdated.
- What you charge and reclaim once registered, and the Flat Rate, Annual Accounting and Cash Accounting schemes.
- Timing rules are those HMRC publishes today and are applied to earlier months too; only the limits change by date. Month ends are tested as HMRC’s notice describes, not day by day.
How this is checked
5 reference checks passed These 5 cases were run when this page was built, on 20 October 2026, and all reproduce within the stated tolerance. The same cases are part of the automated tests that run on every change to Toolmoz. Engine version 1.
See the checks and where each expected answer comes from
Case 1
- Inputs
- Your VAT position not-registeredTaxable turnover by month (£, without VAT) Month,Taxable turnover 2025-07,7000 2025-08,7000 2025-09,7000 2025-10,7000 2025-11,7000 2025-12,7000 2026-01,7000 2026-02,7000 2026-03,7000 2026-04,7000 2026-05,7000 2026-06,7000 2026-07,23000Does the list begin with your first month of selling? noDo you expect to pass the limit in the next 30 days alone? noExpected taxable turnover in the next 30 days (£) 0Date you first expected this 2026-10-17Expected taxable turnover, next 12 months (£, without VAT) 80000Date you would ask to cancel 2026-10-17
- Expected, and what Toolmoz gave
- Register by expected 30 August 2026, Toolmoz 30 August 2026Effective date of registration expected 1 September 2026, Toolmoz 1 September 2026
- Where the expected answer comes from
- GOV.UK: Register for VAT (worked examples: 15 July and 1 May)
- Allowed difference
- exact
Case 2
- Inputs
- Your VAT position not-registeredTaxable turnover by month (£, without VAT) Month,Taxable turnover 2025-08,7000 2025-09,7000 2025-10,7000 2025-11,7000 2025-12,7000 2026-01,7000 2026-02,7000 2026-03,7000 2026-04,7000 2026-05,7000 2026-06,7000 2026-07,7000 2026-08,20000Does the list begin with your first month of selling? noDo you expect to pass the limit in the next 30 days alone? noExpected taxable turnover in the next 30 days (£) 0Date you first expected this 2026-10-17Expected taxable turnover, next 12 months (£, without VAT) 80000Date you would ask to cancel 2026-10-17
- Expected, and what Toolmoz gave
- Register by expected 30 September 2026, Toolmoz 30 September 2026Effective date of registration expected 1 October 2026, Toolmoz 1 October 2026
- Where the expected answer comes from
- HMRC: VAT Notice 700/1, paragraph 4.4 (when to apply: 31 August and 20 January)
- Allowed difference
- exact
Case 3
- Inputs
- Your VAT position not-registeredTaxable turnover by month (£, without VAT) Month,Taxable turnover 2025-04,1000 2025-05,1000 2025-06,1000 2025-07,1000 2025-08,1000 2025-09,1000 2025-10,1000 2025-11,1000 2025-12,1000 2026-01,1000 2026-02,1000 2026-03,1000Does the list begin with your first month of selling? noDo you expect to pass the limit in the next 30 days alone? yesExpected taxable turnover in the next 30 days (£) 100000Date you first expected this 2026-05-01Expected taxable turnover, next 12 months (£, without VAT) 80000Date you would ask to cancel 2026-10-17
- Expected, and what Toolmoz gave
- Register by expected 30 May 2026, Toolmoz 30 May 2026Effective date of registration expected 1 May 2026, Toolmoz 1 May 2026
- Where the expected answer comes from
- GOV.UK: Register for VAT (worked examples: 15 July and 1 May)
- Allowed difference
- exact
Case 4
- Inputs
- Your VAT position not-registeredTaxable turnover by month (£, without VAT) Month,Taxable turnover 2024-12,1000 2025-01,1000 2025-02,1000 2025-03,1000 2025-04,1000 2025-05,1000 2025-06,1000 2025-07,1000 2025-08,1000 2025-09,1000 2025-10,1000 2025-11,1000Does the list begin with your first month of selling? noDo you expect to pass the limit in the next 30 days alone? yesExpected taxable turnover in the next 30 days (£) 95000Date you first expected this 2026-01-20Expected taxable turnover, next 12 months (£, without VAT) 80000Date you would ask to cancel 2026-10-17
- Expected, and what Toolmoz gave
- Register by expected 18 February 2026, Toolmoz 18 February 2026Effective date of registration expected 20 January 2026, Toolmoz 20 January 2026
- Where the expected answer comes from
- HMRC: VAT Notice 700/1, paragraph 4.4 (when to apply: 31 August and 20 January)
- Allowed difference
- exact
Case 5
- Inputs
- Your VAT position not-registeredTaxable turnover by month (£, without VAT) Month,Taxable turnover 2023-01,7200 2023-02,7200 2023-03,7200 2023-04,7200 2023-05,7200 2023-06,7200 2023-07,7200 2023-08,7200 2023-09,7200 2023-10,7200 2023-11,7200 2023-12,7200Does the list begin with your first month of selling? noDo you expect to pass the limit in the next 30 days alone? noExpected taxable turnover in the next 30 days (£) 0Date you first expected this 2026-10-17Expected taxable turnover, next 12 months (£, without VAT) 80000Date you would ask to cancel 2026-10-17
- Expected, and what Toolmoz gave
- Registration threshold expected 85000, Toolmoz 85000Highest 12-month taxable turnover expected 86400, Toolmoz 86400Register by expected 30 January 2024, Toolmoz 30 January 2024Effective date of registration expected 1 February 2024, Toolmoz 1 February 2024
- Where the expected answer comes from
- HMRC: VAT Notice 700/1 supplement (£85,000 threshold from 1 April 2017 to 31 March 2024)
- Allowed difference
- ±0.005
What this shows: the engine reproduces independently worked values for these cases. It does not prove every possible input is right. To test an answer you were given, see how to check a number; to see what is and is not checked across Toolmoz, see the accuracy ledger.
See a worked example
Worked example
A fixed demonstration, separate from the values you enter above.
- Your VAT position
- Not registered for VAT
- Taxable turnover by month (£, without VAT)
Month,Taxable turnover 2025-07,7000 2025-08,7000 2025-09,7000 2025-10,7000 2025-11,7000 2025-12,7000 2026-01,7000 2026-02,7000 2026-03,7000 2026-04,7000 2026-05,7000 2026-06,7000 2026-07,23000
- Does the list begin with your first month of selling?
- No, I was trading before the first month listed
- Do you expect to pass the limit in the next 30 days alone?
- No
Example result
| Month end | Months counted | Taxable turnover in those months (£) | Limit that day (£) | Result |
|---|---|---|---|---|
| 2026-06-30 | 12 | 84,000 | 90,000 | Not over |
| 2026-07-31 | 12 | 100,000 | 90,000 | Over |
12-month test: your taxable turnover first went over £90,000 at the end of July 2026. Apply within 30 days of that month end, by 30 August 2026. You are registered from 1 September 2026. If that date has already passed, register as soon as you can: you owe VAT from the registration date and late registration can bring a penalty. Valid for United Kingdom VAT registration and cancellation limits from 1 April 2024. No end date is legislated; Toolmoz stops using these figures after 31 March 2027 until it has re-checked them. Source: official GOV.UK and HMRC pages, linked below. Reviewed on 17 October 2026. These are the limits in force today. Estimate only, not tax, legal or financial advice: see what is not included below.