VAT registration: how to apply and when



If or when your annual turnover reaches £85,000 (the current VAT registration threshold), you have to register for VAT. However, even if you don't have to register for VAT, you may wish to consider registering voluntarily.

To register for VAT, you have to apply to HM Revenue & Customs (HMRC). If you choose to register yourself, you need to register for the VAT online service with HMRC. However, if you want, an accountant or an agent can do this for you. You should get a VAT registration certificate within 14 working days. However, it can occasionally take longer, so if you need or choose to register, it's a good idea to complete the registration application as soon as possible.

Please note: Our learning products show ways of working out VAT that HMRC recommends. VAT rates can change, but if they do the calculation methods remain the same. You would need to use different numbers in the calculations, but this information would be available on the website.