Reviewed by Noman Abbasi, ACCA (VAT mechanics). Figures: 2026/27 tax year.
The VAT registration threshold for 2026/27 is £90,000 of rolling 12-month taxable turnover. This tracker tells you whether you have crossed it, the date you must tell HMRC, and the date your registration takes effect. It is a registration-timing monitor, not a VAT bill calculator. If you want to work out how much VAT you would actually charge or pay, use the e-commerce tax calculator instead.
When do I have to register for VAT in 2026/27?
You must register if you meet either of two independent tests. You register if either one is met, so it pays to watch both.
The backward look
If your total taxable turnover over the last 12 months goes over £90,000, you must register within 30 days of the end of the month you went over. Your registration then takes effect from the first day of the second month after you crossed the threshold. This uses any rolling 12-month window, not the tax year or calendar year.
The forward look
If you expect your taxable turnover to go over £90,000 in the next 30 days alone, for example after signing a single large contract, you must register by the end of that 30-day window, counting the day you realised as day one. Here your registration takes effect from the date you realised you would go over, which is earlier than the backward look would give.
The two tests are independent. The forward look does not override the backward look; it simply gives an earlier effective date. Full details are on gov.uk's guide to when to register for VAT.
Worked example
Say your rolling 12-month taxable turnover first goes over £90,000 in the 12 months to 31 August 2026. You must notify HMRC by 30 September 2026, which is 30 days after the end of August. Your VAT registration takes effect from 1 October 2026, the first day of the second month after you went over. From that date you charge VAT on your standard-rated sales and can reclaim VAT on your costs.
What counts as taxable turnover?
Taxable turnover is your standard-rated, reduced-rated and zero-rated sales added together. It excludes VAT-exempt supplies (such as most insurance, finance and some education) and anything out of scope of UK VAT. Getting this figure right matters, because including exempt income can push you over the threshold on paper when you are not actually there. For a fuller walkthrough, read our UK VAT registration guide.
Who is this for?
Online sellers, sole traders and side-hustlers who are growing fast and need to know when registration is triggered. If you are running a side business alongside a job, our self-employed tax calculator will also help you plan the income tax and National Insurance side. Once you are registered, our guide to completing a UK VAT return covers what comes next.
The VAT deregistration threshold for 2026/27 is £88,000. If your taxable turnover falls below that, you can ask to deregister. If you would like a person to check your position and handle the registration for you, our VAT service can take it from here.
Frequently asked questions
What is the VAT registration threshold for 2026/27?
The VAT registration threshold for the 2026/27 tax year is £90,000 of rolling 12-month taxable turnover. If your taxable turnover over any rolling 12-month period goes over £90,000, you must register for VAT.
When do I have to register for VAT after crossing the threshold?
Under the backward-look test you must register within 30 days of the end of the month your rolling 12-month taxable turnover went over £90,000. Your registration takes effect from the first day of the second month after you went over. For example, if you crossed the threshold in the 12 months to 31 August 2026, you must notify HMRC by 30 September 2026 and your registration is effective from 1 October 2026.
What is the forward-look test for VAT registration?
The forward-look test applies if you expect your taxable turnover to go over £90,000 in the next 30 days on its own, for instance after signing a large one-off contract. You must register by the end of that 30-day window, counting the day you realised as day one, and your registration takes effect from the date you realised. This is a separate, independent test from the backward look.
What counts as taxable turnover for VAT?
Taxable turnover is your standard-rated, reduced-rated and zero-rated sales combined. It excludes VAT-exempt supplies and income that is out of scope of UK VAT. Only taxable turnover counts towards the £90,000 registration threshold.
What is the VAT deregistration threshold for 2026/27?
The VAT deregistration threshold for 2026/27 is £88,000. If your taxable turnover falls below £88,000, you can apply to HMRC to cancel your VAT registration.