How do I check if I should be registered for VAT?

The basic rule is that you must register if your annual turnover reaches the threshold - from 1/4/12 that’s £77,000.

You need to keep a rolling track looking at 12 months - find the total of your sales invoices in the most recent month plus the previous 11 months and see if it has gone over the threshold.

Next month you add on the new month and drop off the oldest one so again you’re looking at the most recent 12 months.

There are some less common situations which might require earlier registration.