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VAT
Practical YesTax explanations, checklists and problem-solving guides for this area of tax.
VAT registration threshold: when does a UK business have to register?
The UK VAT registration threshold is £90,000, but it is tested on a rolling 12-month basis and there is also a forward-looking 30-day test.
Updated 2026-09-03
Late VAT return? How HMRC penalty points and £200 penalties work
VAT late-submission penalties use a points system. Learn the thresholds for monthly, quarterly and annual returns and what happens after you reach them.
Updated 2026-09-03
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