Get VAT right from the transaction — not just when the return is due.
Britvex supports UK and overseas businesses with VAT registration, transaction records, VAT Return preparation, Making Tax Digital and ongoing VAT compliance — keeping VAT connected to the bookkeeping that creates it.
Start with taxable turnover — then check whether a special rule changes the answer.
For a UK-established business, the normal compulsory-registration test is based on taxable turnover. Overseas businesses can face different rules, so the £90,000 threshold should not be applied mechanically to every case.
Last 12 months exceeds £90,000
Registration is required where taxable turnover over the rolling previous 12 months goes above the current VAT registration threshold.
Next 30 days will exceed £90,000
A separate test applies where you expect taxable turnover alone in the next 30 days to exceed the registration threshold.
Voluntary registration may still be possible
A business below the compulsory threshold can choose to register where voluntary registration is appropriate.
Non-established businesses need a separate VAT review
HMRC applies different registration rules to businesses established outside the UK that make taxable supplies in the UK.
£90,000 is a rolling test — not simply an annual accounts number.
The normal registration test looks at taxable turnover over the previous 12 months, reviewed on a rolling basis. A business can therefore cross the threshold before its financial year ends.
Assess → Set up → Record → File & Reconcile.
VAT works best as part of the accounting process rather than as a separate spreadsheet assembled after the quarter has already ended.
Review whether and when VAT registration applies.
Taxable turnover, the nature of supplies, overseas status and expected trading are considered first.
Put the VAT workflow into the accounting system.
Registration details, VAT codes, software and the bookkeeping process are aligned from the start.
Capture VAT with the underlying transactions.
Sales, purchases and supporting invoices are recorded consistently so the VAT Return comes from the books.
Submit the return and keep the VAT balance visible.
Review the period, file through compatible software and reconcile the VAT liability or repayment back to the accounts.
The rate depends on what you supply — not simply whether you are VAT registered.
The UK currently has a standard rate, reduced rate and zero rate, while some supplies are exempt or outside the scope of VAT.
Bookkeeping software is part of VAT compliance, not just an internal convenience.
Since April 2022, Making Tax Digital for VAT has applied broadly to VAT-registered businesses. HMRC now automatically signs new VAT-registered businesses into MTD for VAT unless they are exempt or have applied for exemption.
Britvex can keep VAT records and the return process connected to the same digital bookkeeping system used for the rest of the business.
The return and the payment usually share a deadline — but scheme rules can change the timetable.
A VAT-registered business normally has to submit a return even where there is no VAT to pay or reclaim. Annual Accounting and certain other arrangements can have different payment or filing mechanics.
The return is only as reliable as the transaction record underneath it.
Britvex keeps the VAT work tied to the sales, purchases and supporting documents already used in the bookkeeping.
Output VAT
Record taxable sales with the correct VAT treatment and preserve the underlying invoice or transaction evidence.
Input VAT
Capture VAT on qualifying business costs and keep the evidence needed to support recovery.
Corrections and special entries
Identify credit notes, corrections, reverse-charge items or other adjustments where the VAT rules require them.
VAT control balance
Keep the amount filed with HMRC connected to the VAT liability or repayment shown in the accounting records.
Review the UK supply before relying on the domestic registration threshold.
For overseas businesses, VAT can depend on where the supplier is established, the nature of the goods or services, the customer, place-of-supply rules, imports and other transaction facts.
Britvex can assess the UK VAT side and connect it to UK market entry, bookkeeping and recurring VAT Returns where registration is required.
VAT should come from the books and return to the books after filing.
The same sales and purchase records used for VAT can feed management reporting, annual accounts and Corporation Tax, avoiding unnecessary parallel records.
VAT filings should remain traceable to the records and documents behind them.
Britvex connects onboarding, bookkeeping, tax work and client communication through a UK practice and secure client portal.
Before the registration or next return.
These are general UK VAT starting points. The correct treatment can depend on the exact supply, customer, location, evidence and business circumstances.
What is the UK VAT registration threshold?
The current compulsory-registration threshold for businesses within the normal UK threshold rules is £90,000 of taxable turnover.
Is the £90,000 test based on my financial year?
No. The normal historic test looks at taxable turnover over the previous 12 months on a rolling basis. There is also a separate forward-looking test where taxable turnover is expected to exceed £90,000 in the next 30 days.
Can I register voluntarily below the threshold?
Yes. A business below the compulsory threshold can choose to register for VAT if it makes or intends to make qualifying taxable supplies and voluntary registration is appropriate.
Do all VAT-registered businesses use Making Tax Digital?
MTD for VAT now applies broadly to VAT-registered businesses, which must keep specified digital records and submit returns using compatible software unless an exemption applies.
How often are VAT Returns usually filed?
Most businesses file a VAT Return every three months. The standard online filing and payment deadline is usually one calendar month and seven days after the accounting period ends.
What is the difference between zero-rated and exempt?
Zero-rated supplies are taxable supplies charged at 0%. Exempt supplies are not taxable in the same way, and the distinction can affect taxable turnover and recovery of input VAT.
Can an overseas business need UK VAT registration below £90,000?
Yes. HMRC applies different rules to businesses established outside the UK that make taxable supplies in the UK, so the normal domestic turnover threshold cannot simply be assumed to apply.
Start with the supply, the turnover and the records — not just the VAT form.
Britvex can review whether VAT registration applies, organise the bookkeeping and digital VAT records, prepare the recurring returns and keep the VAT balance connected to the wider accounts.