The tracker

Your rolling 12-month VAT position

Enter your net taxable turnover month by month. We compute the trailing-12 sum at each month-end against the £90,000 threshold — and if you cross, your deadline and effective date.

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 threshold

Headroom to threshold

£1,400

Remaining before you must register

£0£72,000 · 80%£81,000 · 90%£90,000 · 100%

Add the forward-look 30-day test

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

Policy state · verified

VAT registration threshold: £90,000

VAT registration threshold (gov.uk/vat-registration) · effective 01 Apr 2024 · Last verified 13 Jun 2026

gov.uk/vat-registration/when-to-register

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.