01
The threshold is only the start
A UK-established business normally has to register when taxable turnover exceeds the current threshold on a rolling 12-month basis, or is expected to exceed it within the next 30 days. Different rules can apply to businesses without a UK establishment.
- Compulsory and voluntary registration
- Effective date and late registration
- VAT group and divisional questions
- Deregistration and changes of legal entity
02
Changes need their own registration analysis
A legal-entity change, transfer of a business, VAT group application or decision to cease taxable activity can change the correct registration route. A registration number does not automatically follow every commercial change.
- Deregistration threshold and cessation
- Changes of legal entity
- VAT groups and divisional registration
- Transfer of a registration number
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT thresholdsRegister for VATVAT Notice 700/1: registrationKeeping VAT records