Sourced statutory threshold check
Exactly £90,000 does not trigger the normal rolling VAT registration test. More than £90,000 does.
Effective scope: £90,000 threshold from 1 April 2024; current standard UK-established business rules. Last reviewed 26 September 2026.
Check the two separate VAT registration tests: more than £90,000 of rolling taxable turnover, or an expectation of more than £90,000 in the next 30 days alone.
Mandatory registration is triggered under the supported facts if either standard test is met. A total of exactly £90,000 is not more than £90,000; £90,000.01 is.
The historic test is a monthly rolling review. The forward test can arise at any time and concerns the next 30 days alone. The result identifies each trigger separately, without manufacturing a calendar date.
Rule summary
Since 1 April 2024 the normal registration threshold is £90,000. At the end of each calendar month, check whether taxable turnover in the preceding 12 months (or less for a newer business) is more than that amount. It is not an annual financial-year limit.
Separately, if there are reasonable grounds to expect taxable turnover of more than £90,000 in the next 30 days alone, the forward test applies. An expected £90,000 exactly does not meet that test either.
Historic test: liability arises at the first relevant month end. Notify HMRC within 30 days after that month end; the normal effective registration date is the first day of the second following month.
Forward test: liability arises when the reasonable expectation first exists. The effective registration date is that date, not the later sale/payment date. Notify HMRC before the end of the 30-day period beginning with the expectation date.
Taxable turnover generally includes standard-, reduced- and zero-rated supplies. Ordinary exempt and out-of-scope supplies are excluded. Some reverse-charge transactions and other adjustments can count; classification must be checked before using this tool.
Below or exactly at the threshold, voluntary registration may be possible if the business makes or intends to make taxable supplies. A temporary historic breach may qualify for an HMRC-approved exception; mainly zero-rated businesses may seek exemption. Neither is automatic, and zero-rated turnover is still taxable turnover.
Worked examples
At a month-end review, taxable turnover is £90,000 exactly and there is no expectation of more than £90,000 in the next 30 days alone.
Neither standard mandatory test is triggered. £90,000 is not more than £90,000; continue reviews and consider voluntary registration separately.
The first month end at which rolling taxable turnover exceeds the threshold is 31 August 2026, with £90,001. No earlier or separate forward liability exists.
The historic test triggers. Notify HMRC by 30 September 2026; the normal effective registration date is 1 October 2026. These dates follow VAT Notice 700/1's August month-end example.
On 20 January 2026, a £100,000 taxable contract creates reasonable grounds to expect more than £90,000 in the next 30 days alone. Rolling turnover has not exceeded the threshold.
The forward test independently triggers. Registration is effective from 20 January 2026; notification is due by 18 February 2026, following VAT Notice 700/1's example. Do not wait until the turnover is actually earned.
Verify taxable-turnover classification and check for an earlier historic or forward trigger.
If a trigger applies, establish the first breach month / expectation date and notify HMRC within the relevant period.
Read the paired guide and HMRC Notice 700/1 for timing, voluntary registration and excluded cases; plan VAT returns only after confirming registration.
Read the guide
Read the supported rule, assumptions and worked examples behind this tool.
Assumptions and limits
This tool applies published thresholds directly to the facts you enter.
Reviewed on . Preserved source review from the accepted scoped statutory repair; this contract migration does not re-date that review.
Applies to: £90,000 threshold from 1 April 2024; historic and future tests have different registration dates.
Reviewed scope: Ordinary UK-established business, correctly identified taxable turnover, not already registered; no NETP, group, transfer, exception/exemption or earlier liability.
Reviewed model: vat-registration-threshold-calculator: £90,000 threshold from 1 April 2024; current standard UK-established business rules; reviewed 26 September 2026
Not under the normal historic test: the figure must be more than £90,000. A separate future-30-day trigger or specialist rule can still require registration.
No. It concerns expected taxable turnover in that future 30-day period alone.
An assessment date is not necessarily the first breach month or first expectation date. The tool checks the triggers; records must establish the dates needed for registration timing.