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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Taxable supplies: the backward look

This determines liability with reference to the value of a person’s supplies in the preceding 12 months. Under Schedule 1, paragraph 1(1)(a), a person becomes liable to be registered if at the end of any month, the value of his taxable supplies in the period of one year then ending has exceeded the registration threshold.

The current and past registration thresholds can be found in VATREG04100.

If the person has been VAT-registered within the past 12 months, he may normally disregard the turnover of the previous period of registration from his calculation: see VATREG18150.