Business Tax
UK VAT Threshold (£90,000) & Flat Rate Scheme
Mandatory VAT registration threshold (£90,000), compulsory 30-day registration rule, Making Tax Digital (MTD), and Flat Rate Scheme.
Key Statutory Thresholds & Rules (2025/2026)
Compulsory VAT Registration: Taxable turnover exceeds £90,000 in any 12-month rolling period (or expected to exceed £90,000 in next 30 days). Standard VAT rate: 20%.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.