Is the threshold per tax year?

No, and that is the trap: it is any rolling 12-month period. A strong autumn plus a strong spring can cross 90,000 even if both tax years individually stay under.

What happens the month I go over?

You have 30 days from the end of that month to register, and VAT applies from the first day of the second month after. Miss it and HMRC can charge the VAT you should have collected plus penalties.

Should I register voluntarily before the threshold?

If your clients are VAT-registered businesses, often yes: you reclaim input VAT and they do not care about the extra line. If you sell to consumers, registration makes you 20% dearer or 17% poorer, so most stay under as long as they can.

United Kingdom

VAT threshold tracker

Registration is triggered by any rolling 12 months over 90,000, not by the tax year, and that catch surprises people mid-year. Enter your rolling total and your monthly pace to see the runway.

Your turnover

Last 12 months of turnover

Total takings, not profit. Any rolling 12-month window counts.

Current monthly turnover

Your recent run-rate; the projection uses it forward.

Where you stand

Headroom left£28,000

Registration threshold: £90,000
Threshold used: 69%
Months to the line at this pace: 5 months

Estimate

workingfigures.com/uk/vat-threshold

Formula

headroom = 90,000 − rolling 12-month turnover; months = headroom ÷ monthly run-rate (a deliberately early warning: it assumes the months dropping out of the window were quieter).

Assumptions

Threshold 90,000, deregistration 88,000. After exceeding it you must register within 30 days of the end of that month, effective from the first day of the second month after. Taxable turnover; exempt income does not count.

Thresholds verified 2026-08-21

FAQ

Is the threshold per tax year?: No, and that is the trap: it is any rolling 12-month period. A strong autumn plus a strong spring can cross 90,000 even if both tax years individually stay under.
What happens the month I go over?: You have 30 days from the end of that month to register, and VAT applies from the first day of the second month after. Miss it and HMRC can charge the VAT you should have collected plus penalties.
Should I register voluntarily before the threshold?: If your clients are VAT-registered businesses, often yes: you reclaim input VAT and they do not care about the extra line. If you sell to consumers, registration makes you 20% dearer or 17% poorer, so most stay under as long as they can.