VAT registration, returns and advice

When do I have to register for VAT?

There are two separate tests. First, you must register if your total taxable turnover for the last 12 months goes over £90,000. This is a rolling test, so check it at the end of every month. Second, you must also register if you expect your taxable turnover to go over £90,000 in the next 30 days alone, even if your last 12 months are below the threshold. You can also register voluntarily below the threshold, which can make sense depending on who your customers are and what the business buys. It is worth a conversation before deciding.

What ABLM does

• VAT registration
• Preparing and filing your quarterly returns under Making Tax Digital
• VAT advice and planning
• Handling VAT queries from HMRC on your behalf

The rules in brief

How often you file

Usually every 3 months

Deadline for each return

Usually one calendar month and 7 days after the end of the accounting period

Making Tax Digital

Mandatory for VAT-registered businesses, apart from those HMRC exempts (for example where it is not reasonable to use digital tools). Check HMRC’s guidance if you think you may be exempt

Rules from GOV.UK, checked 8 October 2026. Rules and thresholds change, so we confirm the current position for your business.

What Making Tax Digital means in practice

Returns are filed from digital records using compatible software, rather than typed into HMRC’s site. This is separate from Making Tax Digital for Income Tax, which applies to sole traders and landlords. ABLM handles that too, for clients it affects. Records kept in cloud accounting software such as Xero or FreeAgent make this easier to manage, and keep your VAT position visible between returns.

Our VAT calculator adds or removes VAT at the standard, reduced or zero rate. It does not cover the flat rate scheme, partial exemption, the reverse charge or margin schemes.

Where we work

ABLM is based in Peterborough. We work with small businesses and limited companies in Peterborough, Wisbech and the Fenland area, Whittlesey, Chatteris and March, and with owner-managed and family-run businesses across England, including many clients in London. You stay in touch with the team through Teams, phone and email, with face-to-face meetings available if you prefer.