International · UK · VAT
UK VAT threshold tracker.
Paste your monthly taxable turnover and see the rolling 12-month total, the first month it went over £90,000, and the dates that follow.
The UK VAT registration threshold is £90,000 of taxable turnover in the last 12 months, or expected in the next 30 days, per GOV.UK. This tracker rolls a 12-month window month by month so you can see when you crossed, not only whether you are over now.
Inputs
Result
Fill the form and press Calculate.
Worked example
A seller turns over £8,000 a month for 11 months, then £12,000 in July 2026. The trailing 12 months to July are £100,000, which is £10,000 over the threshold. The tracker reports July as the first month over, a register-by date of 30 August 2026 and an effective date of 1 September 2026. That is the same outcome as the example on GOV.UK, which says that if turnover for the last 12 months goes over the threshold on 15 July for the first time, you must register by 30 August and your effective date is 1 September.
The rule this tool uses
- Test: “your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)”. The wording is “over”, so exactly £90,000 is not over.
- Next 30 days: you must also register if you “expect your taxable turnover to go over £90,000 in the next 30 days”. The figure you enter for the next 30 days is compared with £90,000 on its own. GOV.UK’s example is a single £100,000 contract; your effective date for this test is the date you realised, which this tool cannot know.
- Dates: GOV.UK says the effective date is “the first day of the second month after you go over the threshold”, and its example registers by 30 August for a 15 July crossing, which is 30 days after the month ended. Monthly figures show only the month, so both dates here are month-based.
- Rolling, not calendar: every month’s total covers that month and the 11 before it. If you enter fewer than 12 months, the earlier months count as zero, so the total can be too low but never too high.
- Deregistration: GOV.UK says that if your taxable turnover falls below £88,000 you can ask HMRC to cancel your registration. The tool flags a full 12 months below that; it does not decide whether you may cancel.
- Businesses based outside the UK: GOV.UK says you must register regardless of taxable turnover if your business is based outside the UK and you supply any goods or services to the UK, or expect to in the next 30 days. This tracker is for UK-based turnover.
Sources: gov.uk/register-for-vat and gov.uk/register-for-vat/cancel-your-registration, both retrieved October 2026. The £90,000 and £88,000 figures took effect on 1 April 2024 (HMRC policy paper). Not covered: which of your sales count as taxable turnover, VAT groups, taking over a business, and Northern Ireland acquisitions.
Frequently asked questions
What is the UK VAT threshold in 2026?
GOV.UK gives the VAT registration threshold as £90,000 of taxable turnover over the last 12 months (or expected in the next 30 days). The deregistration figure is £88,000. Check the linked GOV.UK pages for the current figure before acting.
Is the UK VAT threshold a tax year or a rolling 12 months?
A rolling 12 months. GOV.UK says “the last 12 months”, not the tax year or the financial year, so you check at the end of every month.
When do I have to register after going over?
GOV.UK’s example has you registering by 30 August after going over on 15 July, with an effective date of 1 September. In general, the effective date is the first day of the second month after you go over.
Does exactly £90,000 count as over?
No. The page says turnover “goes over” £90,000, so £90,000 is not over and £90,000.01 is.
Is this an official HMRC calculation?
No. It applies the rule as quoted on GOV.UK to figures you type in. It does not connect to HMRC and stores nothing.
Not tax advice
This tool compares numbers you enter with thresholds published by the tax authority named on the page. It runs in your browser, stores nothing and does not decide your tax status. Thresholds change; confirm with the authority or a qualified adviser.