Clear VAT answers, from people who know the rules.
Free, plain-English VAT resources from Senior VAT specialists. 7 articles and growing, written by former HMRC officers.
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Registration & Threshold
When you have to register for VAT, how the £90,000 threshold works, and when registering early pays off.
Do I have to register for VAT in the UK?
Whether you must register comes down to your taxable turnover and the £90,000 threshold. Here is who has to register, who can choose to, and what triggers it.
What is the VAT registration threshold in the UK?
The VAT registration threshold is £90,000 of taxable turnover. Here is exactly what counts towards it and how the rolling 12-month test works.
When do I need to register for VAT?
You must register once your taxable turnover crosses the threshold, whether on a rolling 12-month basis or by a forward look. Here is when registration is triggered.
VAT Schemes
The optional schemes that can simplify your VAT or save you money: Flat Rate, Cash, Annual Accounting and margin schemes.
Reclaiming VAT (Input Tax)
What input VAT you can and cannot reclaim: vehicles, the home office, entertainment, and pre-registration costs.
Property & Construction
VAT on land and buildings: the option to tax, renovations and conversions, and selling or letting property.
Penalties, Compliance & HMRC
Staying on the right side of HMRC: the penalty points system, late-payment penalties, and what happens in a VAT check.