Rolling threshold crossed
The business has gradually built up turnover so that the previous 12 months now exceed the threshold.
The checker points toward registration because the rolling test has been met.
Practical compliance tool
Check whether VAT registration is likely to be required using rolling taxable turnover and the next-30-days expectation test.
This is a screening tool for the main VAT registration triggers, designed to show whether the business has crossed or is about to cross the practical threshold.
Check whether VAT registration is likely to be required using rolling taxable turnover and the next-30-days expectation test.
The result shows whether the turnover position appears to trigger VAT registration under the rolling test, the next-30-days test, or neither.
It helps turn a vague turnover concern into a practical yes-review-now-or-no answer.
Rule summary
VAT registration can be triggered either because taxable turnover over the previous 12 months has crossed the threshold or because the business expects to exceed it in the next 30 days alone.
That means you need both the rolling view and the forward-looking view before deciding whether registration is likely to be required.
Worked examples
The business has gradually built up turnover so that the previous 12 months now exceed the threshold.
The checker points toward registration because the rolling test has been met.
A business has not crossed the rolling threshold yet but expects one large contract to push turnover over the limit in the next 30 days alone.
The result still points toward registration because the forward-looking trigger can apply on its own.
Confirm that the turnover figure reflects taxable turnover rather than all receipts indiscriminately.
If registration is likely, line up the next compliance dates rather than stopping at the threshold verdict.
Use the filing and calendar tools once registered so VAT obligations enter the wider compliance workflow immediately.
Read the guide
Understand the two main VAT registration triggers so turnover reviews are based on the real threshold tests rather than rough intuition.
Assumptions and limits
This tool applies published thresholds directly to the facts you enter.