Sources

Where every figure comes from

We cite HMRC, gov.uk and legislation.gov.uk only as primary sources. Third-party UK accounting articles are never cited as primary — at most as secondary, with a link to the underlying gov.uk page. Build verified 13 Jun 2026.

Register for VAT
gov.uk/register-for-vat
VAT registration — when to register
gov.uk/vat-registration/when-to-register
VAT Notice 700/1 — who should register for VAT
gov.uk/guidance/who-should-register-for-vat-notice-7001
VAT Notice 733 — Flat Rate Scheme for small businesses
gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733
VAT Flat Rate Scheme
gov.uk/vat-flat-rate-scheme
Making Tax Digital for VAT
gov.uk/guidance/check-when-businesses-must-follow-the-rules-for-making-tax-digital-for-vat
Cancel your VAT registration
gov.uk/vat-registration/cancel-registration
VAT rates on different goods and services
gov.uk/vat-rates
Value Added Tax (VAT) annual statistics
gov.uk/government/statistics/value-added-tax-vat-annual-statistics

Each figure on the site links back to one of these. See the policy state page for every value with its own last-verified date, and methodology for how we research and refresh.