VAT: Registration Threshold and When to Register

TL;DR

• Rolling 12-month test
• What to include in turnover

When you must register

• Threshold mechanics
• Forward look rule

What counts towards the threshold

• Taxable vs exempt supplies
• Zero-rated treatment

Timing and penalties

• Deadlines
• Backdating pitfalls

After registering

• Charging VAT
• Returns and records

Alternatives

• Voluntary registration
• Flat Rate Scheme