Rolling VAT £90k test
Check your taxable turnover against the £90,000 registration threshold using the last 12 months, month by month. An illustration for UK-established businesses — not advice.
You can apply for an exception from registration (VAT1 + VAT5EXC) if you can show HMRC that taxable turnover will not exceed £88,000 in the next 12 months. HMRC decides — it is not automatic. That is not modelled here.
What counts as taxable turnover
Scheme choice (such as Flat Rate, Cash Accounting or Annual Accounting) is separate — ask if useful.
Worth a short call if you are close to the threshold or unsure what counts as taxable turnover.
An illustration, not advice
This uses current GOV.UK registration rules for UK-established businesses. It does not cover non-established traders, TOGC transfers, distance selling, or whether an exception from registration applies. Confirm with HMRC or your accountant before you act.
Or call 0203 143 2772 or email info@codecaccounting.co.uk.
Email me these results
Optional. This opens your own email app with your results filled in, addressed to us. Nothing is sent until you press send. See our privacy notice.
Email me these results