What is the UK VAT registration threshold?

The taxable turnover threshold is set by the government and can change. From 1 April 2024 the VAT registration threshold was increased to £90,000—confirm the current figure on GOV.UK.

When must I register for VAT?

You must usually register if your taxable turnover in the last 12 months is over the threshold, or you expect it to go over the threshold in the next 30 days. See GOV.UK for exceptions and special cases.

Last updated: 2026-03-17

VAT registration thresholds in the UK (when to register)

Thresholds are set in law and published by HMRC. This page summarises the rules in plain English—always verify amounts and dates on GOV.UK: VAT registration thresholds.

Registration threshold

HMRC states that from 1 April 2024 the taxable turnover threshold for VAT registration is £90,000. You must usually register if either:

your total taxable turnover for the last 12 months was over the threshold; or
you expect your taxable turnover to go over the threshold in the next 30 days.

Figures can change with future Budgets—check the live page: Register for VAT: thresholds.

Deregistration threshold

You can usually apply to cancel your VAT registration if your taxable turnover is below the deregistration threshold. From 1 April 2024 this was set at £88,000—confirm on GOV.UK.

What counts as taxable turnover

HMRC defines this in detail. In outline, it is generally everything you sell that is not exempt from VAT. Use official guidance if you are borderline or have mixed supplies.

Official sources

Related guides

Disclaimer

General information only—not tax advice. Confirm your position with HMRC or a qualified adviser.