# UK VAT Registration Checklist — 2025/26

**Registration threshold: £90,000 taxable turnover over any rolling 12-month period**

## Before registering

- [ ] Confirm your rolling 12-month turnover crossed (or will imminently cross) £90,000
- [ ] Understand which VAT scheme suits you: Standard, Flat Rate, Cash Accounting, Annual
- [ ] Estimate your input VAT vs output VAT to decide scheme
- [ ] Choose your effective registration date (usually the first day of the next month)
- [ ] Have your UTR to hand

## Documents required

- [ ] Business bank account details (sort code + account number)
- [ ] Name and address of the business
- [ ] Nature of the business (SIC code)
- [ ] Estimated annual turnover
- [ ] Details of business activity
- [ ] Companies House number (if Ltd)

## Registration route

- [ ] Register online at gov.uk/vat-registration
- [ ] Receive VAT registration certificate (usually 10-14 days)
- [ ] Note your VAT number (starts with GB, 9 digits + suffix)
- [ ] Note your VAT registration date (effective date)

## After registration

- [ ] Update invoices to show: VAT registration number, VAT rate, VAT amount, net/gross totals
- [ ] Set up MTD-compatible accounting software (FreeAgent, Xero, QuickBooks, etc.)
- [ ] Connect software to HMRC via MTD API
- [ ] Set up quarterly VAT return calendar
- [ ] Set up separate VAT savings account (recommend 15-17% of gross turnover)
- [ ] Notify existing clients of new VAT-inclusive pricing (or hold rates if you'll absorb it)

## Common mistakes to avoid

- [ ] Missing the 30-day registration window after crossing the threshold
- [ ] Choosing Flat Rate without comparing to Standard scheme
- [ ] Failing to claim pre-registration VAT on eligible purchases
- [ ] Under-reporting turnover to stay under the threshold

## Sources referenced

- HMRC — Register for VAT: https://www.gov.uk/vat-registration
- HMRC — VAT Notice 700 (main VAT reference): https://www.gov.uk/guidance/vat-guide-notice-700
- HMRC — Making Tax Digital for VAT: https://www.gov.uk/guidance/making-tax-digital-for-vat
- HMRC — Flat Rate Scheme (VAT Notice 733): https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733

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*This checklist is general guidance based on UK rules for the 2025/26 tax year. Not personal tax advice.*

*Downloaded from FreelanceToolkit UK — https://freelancetoolkituk.co.uk/vat-registration-checklist*