VAT Registration UK: Step-by-Step Process

Mandatory registration: • Past turnover: VAT-taxable turnover exceeded £90,000 in the last 12 months • Future turnover: expect to exceed £90,000 in the next 30 days • Deadline: register within 30 days of exceeding the threshold

Voluntary registration: • Available at any turnover level • Useful for reclaiming input VAT • Consider the Flat Rate Scheme for simplicity

1. Create or sign in to your Government Gateway account 2. Navigate to VAT registration 3. Provide: - Business details (name, address, activity) - Expected turnover - Date you exceeded the threshold (or want to register) - Bank details for VAT refunds 4. HMRC processes the application (usually within 30 working days) 5. Receive your VAT registration certificate with your 9-digit VAT number

Once registered: • Start charging VAT from the effective date of registration • Set up MTD-compatible software • Begin keeping digital VAT records • File quarterly returns (first return may be for a longer/shorter period) • Consider which scheme(s) to apply for