VAT threshold tracker

Track your rolling 12-month turnover against the £90,000 VAT registration threshold, so you register on time and never late.

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Part of our guide to creator tax guide UK.

Quick answer

This VAT threshold calculator checks your rolling 12-month turnover against the £90,000 VAT registration threshold and the £88,000 deregistration threshold, so creators and freelancers know exactly when action is needed.

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VAT threshold tracker (rolling 12 months)

Rolling 12-month taxable turnover£72,000
Registration threshold£90,000
Headroom before registering£18,000

You are at 80% of the threshold on this rolling 12-month view.

Estimate only, using 2026/27 figures. Deregistration is possible below £88,000. The forward-look test can also trigger registration if you expect to pass the threshold in the next 30 days. General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.

Who this is for

Is this you?

Growing creators

Brand deals and platform income pushing turnover higher each month.

Freelancers with several clients

Invoicing across multiple platforms and direct clients.

Anyone near the threshold

Unsure whether a strong month tips them over.

VAT-registered creators

Checking whether falling income means deregistration is worth considering.

Income streams

Everything we handle for you

  • Brand deal invoices
  • Platform payouts
  • Freelance client fees
  • Affiliate commissions
  • Digital product sales

Sound familiar?

Problems you face, answered

It is a rolling 12-month test, not a tax-year test. You look back over the last 12 months on a rolling basis, and if turnover exceeds £90,000 at any point, you must register.

Your total UK taxable turnover — broadly all sales before VAT, including brand deals and freelance fees, but excluding VAT-exempt income.

What matters is the rolling 12-month total, not one month. If the rolling total crosses £90,000, registration is required even if it was one large payment.

That is the deregistration threshold. If your turnover is expected to fall below £88,000 in the next 12 months, you may be able to deregister.

HMRC can charge a penalty and you may owe VAT on sales made since you should have registered, even if you did not charge customers VAT at the time.

Yes, the threshold test does not depend on your customers status, only on your own turnover.

Yes, and it can make sense if you buy a lot of VATable equipment or work mainly with VAT-registered brands who can reclaim the VAT you charge.

No, it is a planning tool only. Registration itself is done separately, and we can handle that for you.

Tax explained

How VAT threshold calculator works

VAT registration in the UK becomes compulsory once your rolling 12-month taxable turnover exceeds £90,000, checked continuously rather than at the end of a fixed tax year.

This means you should review your total turnover for the trailing 12 months every month, not just once a year, because a strong run of brand deals can tip you over sooner than expected.

Once registered, you must charge VAT on your sales, generally at 20%, and can reclaim VAT on your business purchases, which changes both your pricing and your admin.

If your turnover later drops and is expected to stay below £88,000 for the next 12 months, you may apply to deregister, though this is optional rather than automatic.

Making Tax Digital rules require VAT-registered businesses to keep digital records and file VAT returns through compatible software.

Missing the registration deadline can mean backdated VAT liabilities and penalties, so tracking your rolling turnover with this VAT threshold calculator is worth doing regularly.

Source: Income Tax rates and allowances (gov.uk) · Self Assessment (gov.uk)

General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.

Structure

Sole trader or limited company?

£
Sole trader£46,111
Limited company£46,091

Illustrative estimate only. Uses the published 2026/27 tax configuration. Assumes a single-director company drawing all profit, with no Employment Allowance. Excludes expenses, student loans, pensions, other income, Scottish rates and individual circumstances. Not tax advice.

Open the full sole trader vs limited company calculator

Diary

Key deadlines

  1. 5 October

    Register for Self Assessment for the previous tax year

  2. 31 October

    Paper tax return deadline

  3. 31 January

    Online return, balancing payment and first payment on account

  4. 31 July

    Second payment on account

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Reviews

What clients say

Written and reviewed by

Waqas Sagar ACA FCCA FMAAT

Chartered Accountant with 18+ years' experience and founder of Accotax. Has served over 5,000 clients across London and the UK.

About Waqas SagarAccotax on LinkedIn Last reviewed: 2026-09-21

FAQs

Frequently asked questions

No, it is a rolling 12-month total, reassessed continuously rather than reset each April.

Broadly all UK taxable sales before VAT, including brand deals, freelance fees and most creator income.

Generally not, unless there is a genuine sale or exchange of value that counts as a supply for VAT purposes — this needs individual review.

You generally need to register within 30 days of the end of the month in which you exceeded the threshold.

Sometimes, and in some cases HMRC requires it if you should have registered earlier — we can advise on your specific timing.

The place of supply rules can affect this, so overseas platform income needs a closer look rather than a simple total.

It can, particularly if your customers are not VAT-registered and cannot reclaim the VAT you now have to charge.

A simplified VAT scheme some small creators can use, though it does not suit everyone — we assess this case by case.

Yes, but frequent switching can look unusual to HMRC, so it is worth planning properly rather than reacting month to month.

Enter only taxable turnover; exempt income is excluded from the threshold test.

Digital records of sales and purchases, kept in Making Tax Digital compatible software.

Book a free 15-minute call so we can review your figures and register you at the right time if needed.

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