Answers · UK 2025/26
What is the VAT registration threshold in the UK for 2026/27?
The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period. Once exceeded, you must register for VAT within 30 days.
Full answer
In 2026/27, businesses must register for VAT if their taxable turnover exceeds £90,000 in any trailing 12-month period, or if they expect to exceed £90,000 in the next 30 days alone. The threshold has been frozen at £90,000 since April 2024. Once registered, you must charge VAT on standard-rated goods and services at 20%, submit VAT returns (usually quarterly), and maintain digital VAT records under Making Tax Digital. The deregistration threshold is £88,000 -- if your turnover falls below this you can apply to deregister. Voluntary registration is possible below the threshold, which allows you to reclaim input VAT on business purchases. Failure to register on time results in a surcharge based on the VAT due from the date you should have registered.
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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.