United Kingdom VAT registration threshold
United Kingdom VAT registration threshold is 90000 GBP, in force since 1 Apr 2024. Last checked against the official source on 11 Sep 2026.
The taxable turnover at which VAT registration becomes compulsory in the United Kingdom, measured on a rolling 12-month basis, together with the forward-look test. Administered by HMRC.
Compare VAT registration threshold across all 34 European countries →
| Current value | 90000 GBP |
|---|---|
| In force from | 2024-04-01 |
| Official source | GOV.UK - VAT registration, when to register: you must register if 'your total taxable turnover for the last 12 months goes over 90,000 (the VAT threshold)', or if you expect to exceed it within the next 30 days |
| Last verified | 2026-09-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
TWO SEPARATE TESTS, and only the first is a lookback. Registration is triggered either by taxable turnover in the LAST 12 MONTHS exceeding 90,000, or by an expectation of exceeding it within the NEXT 30 DAYS ALONE. The forward test is not a 12-month projection - a single large contract can trigger it while historic turnover is far below the threshold. The rolling 12 months is not the tax year and not the accounting year; it is any 12-month period ending in the current month. A registration 'exception' can be applied for where turnover went over temporarily and is expected to stay below the deregistration threshold. That is an application decided by HMRC, not an automatic relief, so it is not modelled here. The deregistration threshold is not stated on the cited page and is therefore NOT served.
Get it programmatically
curl https://euroref.dev/v1/gb/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gb/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gb/vat-registration-thresholdOther United Kingdom series: Bank of England Bank Rate · Value Added Tax (standard rate) · National Living Wage (statutory minimum, age 21+) · Bank and public holidays 2026 · Consumer Prices Index, annual inflation rate · Corporation Tax (main rate) · Withholding tax rates · Income Tax bands (England, Wales and Northern Ireland) · Statutory social-insurance contributions · Late-payment interest (Late Payment of Commercial Debts Act) · Statutory interest on judgment debts (Judgments Act rate)
The same figure elsewhere: Austria · Belgium · Bulgaria · Croatia · Cyprus · all 34