Question 1
Does your business have a UK establishment?
You are UK-established if your business is run from the UK, or you have a permanent UK presence with the staff and equipment to make or receive supplies. A registered, serviced or virtual office alone does not count.
General guidance based on HMRC rules as at 27 September 2026, not advice for your situation. Nothing you enter is stored.
How the checker decides
The checker follows HMRC VAT Notice 700/1. The first question splits businesses into two groups, because the rules for each are different. The same logic is written out here so you can check it yourself.
Are you UK-established or a non-established taxable person?
Your business is UK-established if its essential management decisions and central administration happen in the UK, or it has a permanent UK presence with the people and equipment to make or receive supplies. A registered, serviced or virtual office alone is not an establishment.
A business that makes taxable supplies in the UK without a UK establishment is a non-established taxable person (NETP). See what counts as a UK establishment.
If you are UK-established
You must register if either test is met:
- Backward look: taxable turnover went over £90,000 in the last 12 months (any rolling 12 months, not your financial year).
- Forward look: you expect taxable turnover in the next 30 days alone to go over £90,000. Tell HMRC within 30 days of the date you first expected it; you are registered from that date.
Taxable turnover includes standard, reduced and zero-rated sales. It excludes VAT-exempt sales and sales of capital assets. The threshold guide has worked examples.
You may be able to avoid registering if going over was a one-off and the next 12 months will be £88,000 or less (an exception), or if your sales are wholly or mainly zero-rated (an exemption). You have to ask HMRC for either.
If you have no UK establishment
There is no threshold. You must register within 30 days of your first UK taxable sale, or of first expecting one in the next 30 days. You may not need to register if every UK sale is zero-rated, is a sale of goods to consumers through an online marketplace, or is to a UK VAT-registered business that accounts for the VAT under the reverse charge. The overseas business guide covers each case.
Every result the checker can give
| Your situation | Result | Deadline |
|---|---|---|
| UK-established, over £90,000 in last 12 months | Register | 30 days from end of the month you went over |
| UK-established, over £90,000 expected in next 30 days alone | Register | 30 days from the date you first expected it |
| UK-established, over the threshold, next 12 months £88,000 or less | Ask HMRC for an exception | Within the 30-day window |
| UK-established, over the threshold, sales mainly zero-rated | Ask HMRC for exemption | Within the 30-day window |
| UK-established, under £90,000 | Not required yet (voluntary option) | None |
| No UK establishment, any UK taxable sale | Register | 30 days from the first sale |
| No UK establishment, all sales zero-rated, marketplace-only or reverse charge | May not need to register | None while this stays true |
| No UK establishment, no UK taxable sales | Not required | None |
Need to register? We’ll handle it.
We submit your application to HMRC as your agent, answer their questions, and set you up for Making Tax Digital. Fixed fee, agreed in writing before we start.
Frequently asked questions
Is the VAT registration checker free?
Yes. It’s free, needs no sign-up, and gives an answer in under a minute. It follows the rules in HMRC VAT Notice 700/1.
Do you store my answers?
No. Your answers stay in your browser. We only record anonymous counts of which result people reach. If you ask us to email your result, we keep your email address only to send it.
What if I’m not sure whether I have a UK establishment?
Most companies incorporated abroad with no UK office, staff or management are not UK-established. A registered, serviced or virtual office alone does not count. Our guide to what counts as a UK establishment explains HMRC’s two tests.
Can I register even if the checker says I don’t need to?
Yes. Any business making or intending to make taxable supplies can register voluntarily. It lets you reclaim VAT on costs, but you must then charge VAT and file returns. See voluntary registration.
Is the checker’s answer advice?
No. It’s general guidance based on HMRC rules as at 27 September 2026. Your facts may change the answer, so get in touch before relying on it.
Related guides
Sources
- HMRC VAT Notice 700/1: Who should register for VAT — updated 5 August 2026
- GOV.UK: Register for VAT
General information based on HMRC guidance as at 27 September 2026, not advice for your situation. Rules change and depend on your facts. Talk to us before acting.