Looking for support with VAT registration?

Does your business need to register for VAT?

You must register for VAT if your business makes taxable supplies in excess of the VAT registration threshold, currently £85,000 in a rolling 12 month period, or if you expect its taxable turnover to exceed the threshold within the next 30 days. This includes taxable supplies made in the UK as well as the value of any reverse charge services.

Is your business exempt?

If your business is making or intending to make zero-rated supplies, you can apply for VAT registration exemption from HRMC. Applications can also be considered from those who make some standard rated supplies but whose predominant supplies are zero-rated.

Haven't reached the threshold? You may still be able to register

Voluntary VAT registration

If your business has a taxable turnover below the compulsory registration threshold, you may choose to volunteer to register for VAT to benefit from a VAT registration number (to easily deal with external businesses) and the ability to claim VAT on goods and services purchased for your business. 

Intending trader VAT registration

If you’re looking to reclaim input tax incurred in the setting up and development of your business and you’re yet to start making any taxable supplies, but you intend to do so in future, you can register as an intending trader provided you have evidence to support that intention.

Have you considered:

VAT group registration

A VAT group allows two or more corporate bodies to account for VAT under a single registration number, with one of the companies acting as the representative member, which can be beneficial when there are supplies between connected entities under common control.

Overseas entities

If your business is an overseas entity undertaking business activities in the UK, and you don't have an establishment in the UK such as a branch or a subsidiary, or indeed an agent acting on your behalf, there is still a requirement to register.

Backdated registrations

If you haven't registered your business for VAT at the correct time, you should establish the correct registration date as this will impact on the level of potential penalty. There's no cap to retrospective action, so a late registration can go back many years.