VAT: registration and record keeping
Review turnover, scheme choice and records.
Review taxable turnover over a rolling 12-month period. Registration is generally required above £90,000, or where taxable supplies in the next 30 days alone are expected to exceed that amount. Other registration rules can apply. Voluntary registration and VAT scheme choice depend on your circumstances; compare customer pricing, recoverable VAT and administration before deciding.
Your next steps
Gather your current records, identify upcoming deadlines and discuss how the rules affect your circumstances.
Guidance reviewed 1 October 2026. Check the current official rules before acting.