The UK VAT registration threshold is £90,000 of taxable turnover in any rolling 12‑month period — not the tax year. Enter your turnover for the last 12 months to see where you stand, and forecast when you might cross the line.
Why "rolling 12 months" and not the tax year?
HMRC checks your total taxable turnover for any 12-month period ending today — recalculated every month, not against April–April or your accounting year. That's why a strong quarter from last year can still count against you now, and why that same figure quietly drops off the back of the window a year later.
Last 12 months
enter taxable turnover per month, £
Rolling 12-month total
£0
TAXABLE TURNOVER, LAST 12 MONTHS
0% of threshold
£0£60,000£120,000
last 12 monthsforecast peak, next 16 months£88,000 deregistration line
SAFE
Enter your monthly figures to see your status.
What's the 30-day "forward look" test?
Even if your rolling total below looks fine, if you have reasonable grounds to expect more than £90,000 in taxable turnover in the next 30 days alone — say, one large contract — you must register straight away. This tool tracks your rolling total, not that separate test, so a single big deal can still catch you out even while everything above shows "safe".
Next 16 months
enter what you expect to bill, £
Enter expected turnover for upcoming months to see when your rolling total might cross £90,000.
Show month-by-month breakdown
Is it worth it?
the real cost of crossing £90,000
Registering doesn't cost you 20% of turnover — it costs you the VAT you can't reclaim or pass on. Adjust these to model your own numbers.
£90,000
£0£200,000
20%
0%80%
40%
little VAT-rated costmostly VAT-rated cost
50%
absorb it (B2C, price-sensitive)pass it on (B2B, reclaim it)
Where the VAT goesOutput VAT: £0
Reclaimed on costs £0Passed to customers £0Absorbed by you £0
Impact on your profit
BEFORE VAT
£0
AFTER ABSORBING VAT
£0
The £90,000 cliff edge
Output VAT on turnover (20%)£0
Input VAT reclaimed on costs£0
Net VAT owed to HMRC£0
Passed on to customers£0
Net cost absorbed by you, per year£0
MANAGEABLE
Adjust the sliders above to model your own margin and pricing power.