The last 12 months are over the threshold
If taxable turnover for the previous 12 months goes over the threshold, you must register within 30 days of the end of that month. Check the month and deadline with HMRC.
01 / The rolling check
A moving window. A clearer picture.
VAT registration looks at taxable turnover over time. A calendar-year total can miss the moment your last 12 months move past the line.
Add your monthly turnover01 — 12M
Look back each month
Add up taxable turnover across each rolling 12-month period, including work from the months already behind you.
02 — 30D
Look ahead to booked work
A likely threshold crossing in the next 30 days is another point to act on. Bring your expected work and dates to HMRC or an accountant to confirm what applies.
02 / Two moments to notice
Don’t wait for the books to close.
Crossing the line and expecting to cross it soon have different timing rules. Rillmark helps keep both in sight so you can check the right next step.
You expect to pass within 30 days
If you expect taxable turnover in the next 30 days alone to go over the threshold, you must register by the end of that 30-day period. Confirm the effective date and details promptly.
03 / Plan for the practical side
Registration changes the price conversation.
You can also consider voluntary registration below the threshold. Whether it makes sense depends on who you work for, what you buy and which VAT scheme fits.
What you charge
Registered businesses charge the right VAT rate for their work: 20% on most jobs, while some energy-saving installations and new-build work can be reduced or zero rated. Domestic customers generally cannot reclaim VAT, so it can affect the price they pay. VAT-registered business customers may be able to reclaim it. Your customer mix matters.
What you can reclaim
You may be able to reclaim eligible VAT on business purchases such as tools and materials. Scheme choice matters: under the Flat Rate Scheme, VAT on purchases generally cannot be reclaimed, except for certain capital assets over £2,000.
What you file
VAT returns are usually filed using Making Tax Digital compatible software. Factor the records and routine into your plan, alongside the work itself.
Keep the next decision in view
A monthly check can make the next step clearer.
Review the numbers, then confirm your position with HMRC or an accountant. Rillmark is a turnover checker, not tax advice.