Track your rolling 12-month turnover against the £90,000 VAT threshold.
Enter your months and see exactly when registration is triggered, the deadline to notify HMRC, and your effective date. Calm, HMRC-cited, and nothing you type leaves your browser.
Informational, not tax advice. Verify with HMRC or a UK-credentialled accountant before acting.
- HMRC primary sources cited
- Nothing logged — client-side only
- Last verified 2026-06-13
Rolling 12-month sum
£88,600
Threshold £90,000
% of threshold
98.4%
Near thresholdHeadroom to threshold
£1,400
Remaining before you must register
| Month | Net taxable turnover (£) | Rolling 12-mo | % of threshold | State |
|---|---|---|---|---|
| Jun 25 | £ | £6,200 | 6.9% | — |
| Jul 25 | £ | £12,700 | 14.1% | — |
| Aug 25 | £ | £19,000 | 21.1% | — |
| Sep 25 | £ | £25,800 | 28.7% | — |
| Oct 25 | £ | £32,900 | 36.6% | — |
| Nov 25 | £ | £39,800 | 44.2% | — |
| Dec 25 | £ | £47,000 | 52.2% | — |
| Jan 26 | £ | £54,500 | 60.6% | — |
| Feb 26 | £ | £61,900 | 68.8% | — |
| Mar 26 | £ | £69,700 | 77.4% | — |
| Apr 26 | £ | £77,800 | 86.4% | 80%+ |
| May 26 | £ | £86,200 | 95.8% | 90%+ |
| Jun 26 | £ | £88,600 | 98.4% | 90%+ |
Across this window your rolling 12-month total stays below £90,000. You are not required to register on the backward-look test — but keep checking each month-end, and watch the forward-look 30-day test if you expect a large one-off.
Worked examples (illustrative)
Nothing you type leaves your browser. Every figure is processed on your device; the save link encodes them in the page address only. Informational, not tax advice.
Independent ICAEW/ACCA review pending · Formula v1.0 · How we research
- £90,000 threshold · since 01 Apr 2024
- 58 Flat Rate Scheme sectors
- Making Tax Digital since 01 Apr 2022
- Nothing you type is logged
- gov.uk & VAT Notices only
The tracker
Where do you stand right now?
Most VAT calculators only add or remove 20%. This one does the test that actually decides whether you must register.
Rolling 12-month tracker · backward look
Where you stand against the £90,000 threshold
Enter your net taxable turnover, month by month. We sum the trailing 12 months at each month-end — that is the test HMRC actually applies.
Rolling 12-month sum
£88,600
Threshold £90,000
% of threshold
98.4%
Near thresholdHeadroom to threshold
£1,400
Remaining before you must register
| Month | Net taxable turnover (£) | Rolling 12-mo | % of threshold | State |
|---|---|---|---|---|
| Jun 25 | £ | £6,200 | 6.9% | — |
| Jul 25 | £ | £12,700 | 14.1% | — |
| Aug 25 | £ | £19,000 | 21.1% | — |
| Sep 25 | £ | £25,800 | 28.7% | — |
| Oct 25 | £ | £32,900 | 36.6% | — |
| Nov 25 | £ | £39,800 | 44.2% | — |
| Dec 25 | £ | £47,000 | 52.2% | — |
| Jan 26 | £ | £54,500 | 60.6% | — |
| Feb 26 | £ | £61,900 | 68.8% | — |
| Mar 26 | £ | £69,700 | 77.4% | — |
| Apr 26 | £ | £77,800 | 86.4% | 80%+ |
| May 26 | £ | £86,200 | 95.8% | 90%+ |
| Jun 26 | £ | £88,600 | 98.4% | 90%+ |
Across this window your rolling 12-month total stays below £90,000. You are not required to register on the backward-look test — but keep checking each month-end, and watch the forward-look 30-day test if you expect a large one-off.
Worked examples (illustrative)
Nothing you type leaves your browser. Every figure is processed on your device; the save link encodes them in the page address only. Informational, not tax advice.
Independent ICAEW/ACCA review pending · Formula v1.0 · How we research
How it works
Four steps, no sign-up
The whole point is to replace a worried guess with the number HMRC uses.
Enter your months
Type your net taxable turnover month by month — or paste from a spreadsheet, or fill from an annual average.
See the rolling sum
We add up the trailing 12 months at each month-end — the exact test HMRC applies — and show your percentage of the threshold.
Read your dates
If you cross, you get the trigger month, the deadline to notify HMRC, and your effective registration date.
Decide what's next
Compare the Flat Rate Scheme, weigh voluntary registration, or export the deadline to your calendar.
Calm, not a countdown
You’re rolling, not on a cliff.
Crossing the threshold is a process with dates, not an emergency. We show you the dates, the schemes, and the maths — so the decision is yours, made calmly, with the real figures in front of you.
The full picture
Everything around the threshold
Registration is one decision among several. These guides cover the rest — each one HMRC-cited and date-anchored.
The £90,000 threshold
What counts as taxable turnover, how the rolling 12-month test works, and the registration timeline once you cross.
Flat Rate Scheme advisor
Your HMRC sector percentage across 58 trades, with the FRS-vs-Standard maths at your turnover.
Making Tax Digital
What MTD for VAT means once you register: digital records, quarterly returns, and compatible software.
Voluntary vs compulsory
Whether registering before you have to actually pays — input-VAT recovery, customer mix, admin burden.
Deregistration
Scaling down? The £88,000 deregistration threshold, the application route, and final-return obligations.
The 30-day forward look
The often-missed second trigger: one large expected contract can require registration before the rolling test ever fires.
Why this exists
The action query, not the spec query
“VAT calculator” is owned by add-or-remove-20% widgets. They don’t help a sole trader work out whether and when they must register. This does — with your own monthly figures, the 20% standard rate, the £90,000 threshold, and making tax digital for vat — mandatory for all vat-registered businesses.
Backward look
Rolling 12-month sum at every month-end.
Forward look
The 30-day expected-supplies test, surfaced — most tools ignore it.
Scheme maths
Flat Rate Scheme across 58 HMRC trade sectors.
Freshness
Every policy claim carries a last-verified date and a gov.uk link.
Questions
Common questions
Informational, not tax advice. HMRC primary sources are cited throughout and every figure carries a last-verified date. Your own VAT position depends on facts only you and HMRC hold. Verify with HMRC or a UK-credentialled accountant (ICAEW / ACCA / CIOT / ATT) before acting. We are not a firm of chartered accountants.
Independent ICAEW/ACCA review pending.
Free · nothing logged
See where you stand against the threshold
Enter your months and read your dates. No email, no sign-up, no figures sent anywhere.
Informational, not tax advice. HMRC primary sources cited throughout.