UK VAT registration threshold: £90,000 for sole traders and small businesses

The VAT registration threshold is £90,000 of taxable turnover on a rolling 12-month basis. It is not measured by the tax year.

If your rolling 12-month taxable turnover goes over £90,000, you must register within 30 days of the end of the month in which you went over. Your registration is effective from the first day of the second month after you went over.

There is a separate test: if you expect your taxable turnover to go over £90,000 in the next 30 days alone, you must register by the end of that 30-day period.

If your rolling 12-month taxable turnover goes over £90,000 in December 2026, register by 30 January 2027. Your registration is effective from 1 February 2027.

This guide is aimed at UK sole traders and small businesses keeping an eye on the 7 November 2026 Making Tax Digital quarterly deadline and their VAT line.