Answers · UK 2025/26
How do I register for VAT in the UK?
Register online at gov.uk/register-for-vat using your Government Gateway. You typically receive your VAT number within 30 days. You must register if turnover exceeds £90,000 in any 12-month rolling period — but voluntary registration is also possible.
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UK VAT registration process 2025/26. Mandatory registration: if your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period, OR if you reasonably expect to exceed £90,000 in the next 30 days alone. Register within 30 days. Voluntary registration: any business below £90,000 can register — useful if you mostly sell to other VAT-registered businesses (they reclaim the VAT) or if you have large input VAT to reclaim. How to register: (1) sign in to gov.uk/register-for-vat with Government Gateway (create one if needed); (2) provide business details, turnover, accounting periods, bank details; (3) HMRC issues VAT number within ~30 working days (longer for complex applications); (4) start charging VAT from your "effective date of registration". Once registered: charge 20% (or 5%/0%) on taxable supplies; file VAT returns quarterly via MTD-compatible software (mandatory since April 2022); pay any net VAT owed. Schemes: Flat Rate (simpler under £150k), Cash Accounting (pay when customer pays, under £1.35m), Annual Accounting (1 return + 9 on-account payments). Deregister if turnover drops below £88,000. Late registration penalty: 5–15% of VAT due, plus interest.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.