Add or remove VAT

This amount is

Zero-rated is 0%. Exempt is not the same thing: exempt supplies are left out of taxable turnover entirely.

VAT

Enter an amount.

Do you need to register?

Everything you sell that is not exempt, including zero-rated sales. This is not profit, and it is a rolling 12 months, not the tax year. The line is more than £90,000.

Optional. Used only for the rolling test, to apply GOV.UK's deadline rule. Leave it blank if you have not gone over.

Threshold

Registration is more than £90,000. A registered business can ask to cancel below £88,000.

The deadline rule, in GOV.UK's own example

If the rolling total first goes over the threshold on 15 July, you must register by 30 August. The effective date of registration is 1 September. That is 30 days after the end of July, and the first day of the second month after July. The date field above applies that rule to the date you enter. It does not apply to the next-30-days test, where the effective date is the day you realised.

These thresholds do not follow the 6 April tax year. The figures are the ones GOV.UK publishes now. VAT Notice 700/1's history table lists £90,000 through 31 March 2026 and does not yet print a later row; the live threshold pages still state £90,000 and £88,000.

Sources on GOV.UK