VAT tool · Last reviewed 25 September 2026
VAT Threshold Calculator: Check Your Rolling 12 Month Turnover
You must register for VAT if your taxable turnover for the last 12 months goes over £90,000. The 12 months roll forward at the end of every month, so a busy spell can push you over at any time of year. Enter your monthly sales below to see your rolling total, the room you have left, and the dates HMRC expects if you have gone over.
VAT threshold tracker
Nothing you enter is sent or stored.
Choose the last full month you have figures for, then enter your taxable sales for each month before VAT. Blank months count as £0. The latest 12 months give your current total. Add the earlier 12 months too and the tracker will also check whether you went over at any point in the past year.
| Month | Sales (£) | Rolling total |
|---|---|---|
| Earlier 12 months (optional) | ||
| Sep 2024 | £ | £0 |
| Oct 2024 | £ | £0 |
| Nov 2024 | £ | £0 |
| Dec 2024 | £ | £0 |
| Jan 2025 | £ | £0 |
| Feb 2025 | £ | £0 |
| Mar 2025 | £ | £0 |
| Apr 2025 | £ | £0 |
| May 2025 | £ | £0 |
| Jun 2025 | £ | £0 |
| Jul 2025 | £ | £0 |
| Aug 2025 | £ | £0 |
| Latest 12 monthsEarlier months above | ||
| Sep 2025 | £ | £0 |
| Oct 2025 | £ | £0 |
| Nov 2025 | £ | £0 |
| Dec 2025 | £ | £0 |
| Jan 2026 | £ | £0 |
| Feb 2026 | £ | £0 |
| Mar 2026 | £ | £0 |
| Apr 2026 | £ | £0 |
| May 2026 | £ | £0 |
| Jun 2026 | £ | £0 |
| Jul 2026 | £ | £0 |
| Aug 2026 | £ | £0 |
0% of the £90,000 threshold
Enter your monthly sales
Your rolling total, the room you have left and any HMRC dates will show here.
The 30 day test
You must also register if you expect your taxable sales in the next 30 days alone to go over £90,000, for example because you have won one big contract. This test looks forward, not back.
How the tracker works
The registration test uses a rolling 12 month total, not your tax year or your accounting year. At the end of each month, you add up your taxable sales for that month and the 11 months before it. If the total is more than £90,000, you have gone over and must register. The tracker follows HMRC’s rules for both the 12 month test and the 30 day test.
The 12 month window moves on each month
In the 12 month totalDrops outNew month in
So the total changes every month. A busy month coming in, or a quiet month dropping out, can be enough to push it over.
Say your total goes over £90,000 at the end of July. This is how the dates work:
| Date | Rule | Example |
|---|---|---|
| Month end check | At the end of every month, add up that month and the 11 before it | 31 July |
| Deadline to tell HMRC | 30 days after the end of the month you went over | 30 August |
| Registration starts | The first day of the second month after you went over | 1 September |
A total of exactly £90,000 does not count. You only have to register when it goes over £90,000. If your total went over at any month end, you must register even if it later dropped back under, unless HMRC agrees an exception.
A worked example
Here is a business with seasonal sales: busy in summer and quiet in winter. At the end of July 2026 its rolling total is £89,500, so it is still under. In August 2026 it takes £14,500, while September 2025, a £12,000 month, drops out of the window. The total rises by £2,500 to £91,000, and the business has gone over.
Rolling 12 month total at each month end
- 31 August 2026The rolling total reaches £91,000, so the business has gone over.
- 30 September 2026Last day to tell HMRC and register.
- 1 October 2026Registration starts. VAT is due on sales from this date.
To see these figures month by month, in the tracker.
What to put in each month
Enter your VAT taxable turnover for each month, before any VAT. That means sales that would be standard rated, reduced rated or zero rated if you were registered. Zero rated sales, such as most food, children’s clothes and books, still count.
Include
- Goods you hire or lend out
- Business goods you take for your own use
- Goods you give away as gifts
- Goods or services you swap instead of being paid, such as barter or part exchange
- Services you buy from abroad that fall under the reverse charge
- Sales under the domestic reverse charge, such as some construction work
- Building work over £100,000 your business does for itself
Leave out
- Sales that are exempt from VAT, such as most insurance, finance, education and residential rent
- Sales outside the scope of UK VAT
- Sales of capital assets, such as an old van or equipment
- Money that is not a sale, such as a loan or a grant
Use the date of each sale, not the date you were paid. Money you take in advance counts when you receive it. If you have taken over a business that was, or should have been, VAT registered, add its taxable sales for the months before you bought it. HMRC’s VAT Notice 700/1 goes through each of these in detail.
Based outside the UK? There is no threshold for you. In most cases you must register from your first taxable sale in the UK.
If the tracker says you need to register
- Register by your deadline.Register online with HMRC within 30 days of the end of the month you went over. Our guide on how to register for VAT explains who must register and what happens next.
- Wait for your VAT number.HMRC will send your VAT number and registration details. If you have heard nothing after 40 working days, contact HMRC.
- Invoice carefully while you wait.You cannot show VAT on invoices until your number arrives, but you still owe VAT from your registration date. You can raise your prices to cover it and tell customers why; our VAT calculator adds 20% in one step. When the number arrives, send proper VAT invoices to VAT registered customers within 30 days. Our guide to valid VAT invoices shows what they must include.
- Keep digital records.Every VAT registered business must keep digital records and file VAT returns through software that works with Making Tax Digital, unless HMRC agrees you are exempt.
If you went over by accident
Registering late does not wipe out the VAT. You owe VAT on your taxable sales from the date you should have been registered, even if you never charged it. If you cannot get it back from customers, it comes out of what you were paid. At 20%, one sixth of every pound you took on standard rated sales is VAT.
VAT owed on £30,000 of standard rated sales since your start date, before any VAT you can reclaim on your own costs
HMRC can also charge a penalty for failing to tell it on time, worked out as a percentage of the VAT you owe. For a genuine mistake, where you tell HMRC before you have any reason to think it is about to find out, and within 12 months, the penalty can be reduced to nothing. HMRC’s penalty factsheet has the full table.
If it was a one off
If you went over because of a one off, such as a single large order, and you expect your taxable sales in the next 12 months to be £88,000 or less, you can ask HMRC for an exception from registering. Tell HMRC as soon as you can and explain why, with evidence such as forecasts or order books. HMRC decides; it is not automatic. It covers the 12 month test only, not the 30 day test.
Staying under the threshold
Some businesses choose to stay under £90,000 by trading less, for example by taking fewer bookings or closing for a few weeks. That is allowed. Splitting one business into several on paper so each stays under the limit is not. HMRC calls this artificial separation, and it can treat the businesses as one and register them together.
If you work for yourself, our guide for sole traders and freelancers explains how VAT works for you.
Could the threshold change?
The threshold has been £90,000 since 1 April 2024. In the House of Lords on 5 March 2026, Treasury minister Lord Livermore said it is “already high by international standards”. No change has been announced. The next chance is the Autumn Budget on 28 October 2026, and we will update this page if anything changes.
Frequently asked questions
Is the VAT threshold based on my tax year?
No. It is a rolling 12 month total, checked at the end of every month. Your tax year, your accounting year and the calendar year do not matter.
Do I have to register if my turnover is exactly £90,000?
No. You only have to register when your rolling total goes over £90,000.
Do zero rated sales count towards the threshold?
Yes. Zero rated sales count even though you charge 0% VAT on them. Exempt sales and sales outside the scope of UK VAT do not.
My total went over but has dropped back. Do I still need to register?
Yes, unless HMRC agrees an exception. Once your total goes over at a month end, you must register, even if later months bring it back under.
How long do I have to register?
30 days from the end of the month you went over. If you went over at the end of July, you must register by 30 August, and your registration starts on 1 September.
Can I register before I reach the threshold?
Yes. You can register voluntarily if you make, or plan to make, taxable sales. You then charge VAT and file returns, but you can reclaim VAT on your business costs.
Can I cancel my registration if my sales fall?
You can ask HMRC to cancel it if you expect your taxable sales in the next 12 months to be £88,000 or less. Our deregistration guide explains how.
Need to add or remove VAT from a price? Use our VAT calculator.
Open the VAT calculatorThis is general information, not tax advice. Check GOV.UK or speak to an accountant about your own position.